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Gujarat High Court

The Principal Commissioner Of Income ... vs Shri Navinchanda ... on 11 April, 2016

Author: Harsha Devani

Bench: Harsha Devani, G.R.Udhwani

                 O/TAXAP/184/2016                                              ORDER




                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                TAX APPEAL NO. 184 of 2016

         ==========================================================
               THE PRINCIPAL COMMISSIONER OF INCOME TAX,RAJKOT-
                              1,RAJKOT....Appellant(s)
                                     Versus
                    SHRI NAVINCHANDA D.KORADIA....Opponent(s)
         ==========================================================
         Appearance:
         MR PRANAV G DESAI, ADVOCATE for the Appellant(s) No. 1
         ==========================================================

          CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
                 and
                 HONOURABLE MR.JUSTICE G.R.UDHWANI

                                     Date : 11/04/2016


                                      ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Heard Mr. Pranav Desai, learned Senior Standing Counsel, for the appellant.

2. Admit.

3. The following substantial question of law arises for determination:

"Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to delete the addition of Rs. 77,36,080/- made on account of suppression of profit by way of client code modification?



                                          Page 1 of 2

HC-NIC                                 Page 1 of 2      Created On Tue Apr 12 02:04:24 IST 2016
                  O/TAXAP/184/2016                                           ORDER




4. The appellant has proposed two questions. The first question shall cover both the questions.
5. To be heard with Tax Appeal No. 610 of 2015.
(HARSHA DEVANI, J.) (G.R.UDHWANI, J.) (pkn) Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Apr 12 02:04:24 IST 2016