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Gujarat High Court

Commissioner Of Income Tax vs Tapagachha Sangh Mota....Opponent(S) on 8 September, 2014

Author: Harsha Devani

Bench: Harsha Devani, Sonia Gokani

        O/TAXAP/915/2014                                   ORDER




         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                       TAX APPEAL NO. 915 of 2014
                                     With
                           TAX APPEAL NO. 916 of 2014
                                       TO
                           TAX APPEAL NO. 917 of 2014
================================================================
             COMMISSIONER OF INCOME TAX....Appellant(s)
                            Versus
              TAPAGACHHA SANGH MOTA....Opponent(s)
================================================================
Appearance:
MR PRANAV G DESAI, ADVOCATE for the Appellant(s) No. 1
================================================================
        CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
               and
               HONOURABLE MS JUSTICE SONIA GOKANI
                     Date : 08/09/2014


                                 ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) Heard Mr. Pranav Desai, learned senior standing counsel for the appellant.

Admit.

The following substantial question of law arises for consideration in each of the appeals:

"(A) Whether the Income-Tax Appellate Tribunal has substantially erred in setting aside the order of the Commissioner of Income Tax holding that dissolution clause is not necessary in the deed of the charitable trust?"

(HARSHA DEVANI, J.) Page 1 of 2 O/TAXAP/915/2014 ORDER (MS SONIA GOKANI, J.) Vahid Page 2 of 2