Gujarat High Court
Commissioner Of Income Tax-Iii vs Nitin P Thesia - Opponent(S) on 23 September, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1634/2008 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1634 of 2008
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COMMISSIONER OF INCOME TAX-III - Appellant(s)
Versus
NITIN P THESIA - Opponent(s)
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Appearance :
Mr.Manish R Bhatt, Senior Advocate with MRS MAUNA M BHATT
for the Appellant.
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE ANANT S.
DAVE
Date : 23/09/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice of admission to the respondent on the following substantial questions of law.
(A) "Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was right in holding that the valuation report obtained by the assessee from an approved valuer will have no legal/evidential value for the purpose of TAXAP/1634/2008 2/2 ORDER assessment of income of the assessee which was seized during search and seizure proceedings ?"
(B) "Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was right in holding the decision of the CIT(A) ignoring the fact that the case relied upon by the CIT(A) i.e. the facts in the case of Amiya Bala Pal 262 ITR 407 (SC) is different from the facts ion the case of the assessee ?"
(K.S.Radhakrishnan,J) (Anant S Dave,J) ***darji