Gujarat High Court
The Principal Commissioner Of Income ... vs Maruti Foods Industries C/O. Ashitbhai ... on 22 July, 2019
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/439/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 439 of 2019
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THE PRINCIPAL COMMISSIONER OF INCOME TAX-3
Versus
MARUTI FOODS INDUSTRIES C/O. ASHITBHAI P. AMIN
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR.JUSTICE A.C. RAO
Date : 22/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal at the instance of the assessee is admitted on the following questions of law :
(1) Whether the Appellate Tribunal has erred in law and on facts in deleting the addition of Rs 3,01,40,000/- made on account of unexplained capital accounts of partners on protective basis ?"
(2) Whether the Appellate Tribunal has erred in law and on facts in holding that the protective addition is not sustainable in the hands of assessee as the substantive addition was not made in hands of partners ?"
(J. B. PARDIWALA, J) (A. C. RAO, J) MARY VADAKKAN Page 1 of 1 Downloaded on : Tue Jul 23 22:05:29 IST 2019