Gujarat High Court
Commissioner Of Income Tax-I vs Imdadali Mulla Ahmedali Kachwala - ... on 21 September, 2010
Author: K.A.Puj
Bench: K.A.Puj
TAXAP/742/2009 1/3 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 742 of 2009
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COMMISSIONER OF INCOME TAX-I - Appellant(s)
Versus
IMDADALI MULLA AHMEDALI KACHWALA - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE K.A.PUJ
and
HONOURABLE MS.JUSTICE H.N.DEVANI
Date : 21/09/2010
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE K.A.PUJ)
1. The Commissioner of Income-Tax, Surat has filed this Tax Appeal under Section-260A for the assessment years 2003-2004 proposing to formulate the following substantial question of law for determination and consideration of this Court.
"(i) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in deleting addition of Rs.42,23,606/- made by the HC-NIC Page 1 of 3 Created On Fri Feb 19 02:23:35 IST 2016 TAXAP/742/2009 2/3 ORDER Commissioner of Income-tax (Appeals)-II Surat, on account of suppression of gross profit ?
(ii) Whether, on the facts and in the circumstances of the case, the impugned order passed by the Income Tax Appellate Tribunal is contrary to the evidence and material on the record of the case and is suffering from non-
application of mind and, hence, perverse or not ?"
2. Heard Ms.Mauna Bhatt, learned Standing Counsel appearing for the revenue and perused the order passed by the Court below.
3. Considering the facts and circumstances of the case and further considering the controversy between the parties, we are of the view that Appeal deserves admission and it is accordingly admitted. We, however, formulate the following question as substantial question of law.
"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in deleting addition of Rs.42,23,606/- made by the Commissioner of Income- tax (Appeals)-II Surat, on account of suppression of gross profit ?"
HC-NIC Page 2 of 3 Created On Fri Feb 19 02:23:35 IST 2016 TAXAP/742/2009 3/3 ORDER
4. Notice to the other side.
5. Additional paper-book, if any, be filed within three months from today.
6. To be heard alongwith Tax Appeal Nos.619 of 2009 and 1197 of 2008.
(K. A. PUJ, J.) (HARSHA DEVANI, J.) kks HC-NIC Page 3 of 3 Created On Fri Feb 19 02:23:35 IST 2016