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Gujarat High Court

Birla Vxl Limited vs Asst. Commissioner Of Income Tax ­ ... on 11 July, 2006

TAXAP/1425/2005                    1/2                            ORDER



          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


                      TAX APPEAL No. 1425 of 2005

====================================== 
          BIRLA VXL LIMITED, JAMNAGAR ­ Appellant(s)
                            Versus
       ASST. COMMISSIONER OF INCOME TAX ­ Opponent(s)
====================================== 
Appearance :
MRS SWATI SOPARKAR for Appellant(s) : 1,
None for Opponent(s) : 1,
====================================== 
                      HONOURABLE THE ACTING CHIEF JUSTICE 
           CORAM : 
                      Y.R.MEENA

                      and

                      HONOURABLE MR.JUSTICE D.A.MEHTA



                            Date : 11/07/2006 

ORAL ORDER 

Heard learned counsel for the appellant.

The appeal is admitted on following question:-

"Whether, in the facts and circumstances of the case the Income Tax Appellate Tribunal was right in law in upholding that action of respondent in reopening the assessment originally framed u/s 143(3) of the Act beyond a period of four years even when there was full and true disclosure of all the material facts by the assessee at the time of framing of the original assessment order?"

Issue notice to the other side. Paper book be filed within 3 months.

TAXAP/1425/2005 2/2 ORDER List the appeal for final hearing after 3 months.

(Y.R. Meena, Actg.C.J.) (D.A. Mehta, J.) */Mohandas