Gujarat High Court
Jogindarsingh Mohansing (Huf) vs Income Tax Officer on 21 January, 2002
Author: K.A.Puj
Bench: K.A.Puj
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 57 of 2002
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JOGINDARSINGH MOHANSING (HUF)
Versus
INCOME TAX OFFICER
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Appearance:
1. TAX APPEAL No. 57 of 2002
MR SN DIVATIA for Appellant
.......... for Respondent
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CORAM : MR.JUSTICE R.K.ABICHANDANI
and
MR.JUSTICE K.A.PUJ
Date of Order: 21/01/2002
ORAL ORDER
(Per : MR.JUSTICE R.K.ABICHANDANI)
1.The following two substantial questions of law arise from the order of the Tribunal :
"(1) Whether on the facts and circumstances of the case, the Tribunal is justified in holding that the amount received by the appellant - partner for the use of his shop by the firm in which he is a partner is liable to be assessed as business income u/s 28(1) of the Income Tax Act, 1961.
(2) Whether on the facts and circumstances of the case, the action of the Tribunal to raise and decide the taxability of the said receipt u/s 28(1) of the Income Tax Act, 1961 was within the scope of its powers u/s 254 of the Income Tax Act, 1961?"
ADMIT.
To be heard with Tax Appeal Nos. 288 of 2001 and 289 of 2001.
JANUARY 21, 2001[R.K.ABICHANDANI, J.] [K.A.PUJ, J.] parmar*