Gujarat High Court
Commissioner Of Income Tax-Ii vs Ranjit Quarry Works - Opponent(S) on 29 June, 2011
Author: Akil Kureshi
Bench: Akil Kureshi, Sonia Gokani
TAXAP/945/2010 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 945 of 2010
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COMMISSIONER OF INCOME TAX-II - Appellant(s)
Versus
RANJIT QUARRY WORKS - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
NOTICE SERVED for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 29/06/2011
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial question of law:-
"Whether the Appellate Tribunal is right in law and on facts in cancelling the penalty levied under Section 271(1)(c) of the Act, on the ground that when the basis of addition is altered or modified by the appellate authority, the Assessing Officer has no jurisdiction to initiate penalty proceedings on the basis of findings of the appellate authority?"
(Akil Kureshi, J. ) (Ms. Sonia Gokani, J. ) sudhir HC-NIC Page 1 of 1 Created On Tue Jul 12 00:07:06 IST 2016