Gujarat High Court
M/S.Vijay Proteins Limited vs Asst.Commi. Of Income Tax on 13 August, 2002
Author: M.S.Shah
Bench: M.S.Shah, K.A.Puj
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 243 of 2002
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M/S.VIJAY PROTEINS LIMITED
Versus
ASST.COMMI. OF INCOME TAX
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Appearance:
1. TAX APPEAL No. 243 of 2002
MRS SWATI SOPARKAR for Petitioner No. 1
.......... for Respondent No. 1
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CORAM : MR.JUSTICE M.S.SHAH
and
MR.JUSTICE K.A.PUJ
Date of Order: 13/08/2002
ORAL ORDER
(Per : MR.JUSTICE M.S.SHAH) Heard Mr SN Soparkar, learned counsel for the appellant- assessee.
The appeal is admitted. The following substantial question of law is framed for the consideration of the Court:-
"Whether, in the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in confirming the levy of penalty under Section 271(1)(c) of the Income-tax Act, 1961 amounting to Rs.29,51,174/-?"
To be heard with Income-tax Reference No.139 of 1996.
(M.S. Shah,J)(K.A. Puj,J)
zgs/-