Gujarat High Court
Principal Commissioner Of Income Tax 2 vs M/S Patdi Commercial And Inverstment ... on 24 June, 2019
Author: J. B. Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/174/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEALNO. 174 of 2019
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PRINCIPAL COMMISSIONER OF INCOME TAX - 2 Versus M/S PATDI COMMERCIAL AND INVERSTMENT LTD ============================================================================== Appearance:
MRS KALPANA K RAVAL for the Appellant(s) No. 1 for the Opponent(s)No. 1============================================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO Date: 24/06/2019 ORALORDER (PER: HONOURABLE MR.JUSTICE J.B.PARDIWALA) The Tax Appeal is admitted on the following substantial question of law :
"Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT erred in confirming the order of the CIT(A) deleting the penalty by ignoring the fact that the assessee has not fulfilled the pre-conditions laid down u/s 271AAA(2) ?"
To be clubbed along with the Tax Appeal No.175 of 2019.
(J. B. PARDIWALA,J.) (A. C. RAO,J.) /MOINUDDIN Page 1 of 1 Downloaded on : Wed Jun 26 01:01:48 IST 2019