Gujarat High Court
Commissioner Of Income Tax vs Rameshchandra A. Shah - Opponent(S) on 23 November, 2005
TAXAP/616/2005 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No.616 of 2005
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COMMISSIONER OF INCOME TAX - Appellant(s)
Versus
RAMESHCHANDRA A. SHAH - Opponent(s)
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Appearance :
MR MANISH R BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA
and
HONOURABLE MS.JUSTICE H.N.DEVANI
Date : 23/11/2005
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE D.A.MEHTA)
1. Heard Mr.M.R.Bhatt, learned Senior Standing Counsel for the appellant.
2. As can be seen from the impugned order of the Tribunal dated 21st August, 2003 it has followed its own order in case of Vijay Proteins Limited against which reference being Income Tax Reference No.139 of 1996 is pending. Hence, ADMIT.
3. The following substantial question of law arises TAXAP/616/2005 2/2 ORDER for determination:
"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in restricting the addition on account of alleged bogus purchases at Rs.3,13,725/- out of total purchases amounting to Rs.8,36,601/- ?
Sd/-
[ D.A. MEHTA, J ] Sd/-
[ H.N. DEVANI, J ] *** Bhavesh*