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Gujarat High Court

Commissioner Of Income Tax-Iv vs Narayan Builders - Opponent(S) on 31 August, 2012

Author: V. M. Sahai

Bench: V. M. Sahai

         TAXAP/1242/2011                       1/2                                             ORDER


                      IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                             TAX APPEAL No. 1242 of 2011


         =========================================================
                COMMISSIONER OF INCOME TAX-IV - Appellant(s)
                                   Versus
                       NARAYAN BUILDERS - Opponent(s)
         =========================================================
         Appearance :
         MS PAURAMI B SHETH for Appellant(s) : 1,
         None for Opponent(s) : 1,
         =========================================================
                      CORAM : HONOURABLE MR.JUSTICE V. M. SAHAI

                             and

                             HONOURABLE MR.JUSTICE N.V. ANJARIA



                                   Date : 31/08/2012


         ORAL ORDER

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)

1. We have heard Ms. Paurami B. Sheth, learned counsel appearing for the appellant.

2. Admit. We formulate the substantial question of law as under :

"Whether the Appellate Tribunal is right in law and on facts in allowing the deletion of addition of Rs. 42,96,458/- made u/s 40(a)(ia) of the Act?"

HC-NIC Page 1 of 2 Created On Sat Oct 07 09:31:13 IST 2017 TAXAP/1242/2011 2/2 ORDER

3. Issue notice to respondent. Paper book be filed within three months.

[V.M.SAHAI, J.] [N.V.ANJARIA, J.] cmjoshi HC-NIC Page 2 of 2 Created On Sat Oct 07 09:31:13 IST 2017