Gujarat High Court
Tushti Securities Pvt Ltd vs Assistant Commissioner Of Income Tax ... on 26 September, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/1563/2010 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1563 of 2010
=========================================================
TUSHTI SECURITIES PVT LTD - Appellant(s)
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, -
Opponent(s)
=========================================================
Appearance :
MR SN SOPARKAR, SR. ADV. With MRS SWATI SOPARKAR & MS.BHOOMI M.
THAKORE for Appellant(s) : 1,
None for Opponent(s) : 1,
=========================================================
CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 26/09/2011
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law:
"(i) Whether, in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in confirming the penalty imposed u/s.271(1)(c) of the Act ?
(ii) Whether in the facts and under the circumstances of the case, the order of the Income Tax Appellate Tribunal is perverse in as much as it ignores the material and evidences which are emanating from the record and further TAX APPEAL/1563/2010 25/06/2014 04:43:51 PM TAXAP/1563/2010 2/2 ORDER erred in considering irrelevant and extraneous materials ignoring the provisions of law ?
(Akil Kureshi J.) (Ms.Sonia Gokani, J.) (vjn) TAX APPEAL/1563/2010 25/06/2014 04:43:51 PM