Gujarat High Court
Commissioner Of Income Tax vs Radhe Developers (I) Ltd. Opponent on 23 November, 2007
TAXAP/381/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No.381 of 2007
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COMMISSIONER OF INCOME TAX Appellant
Versus
RADHE DEVELOPERS (I) LTD. Opponent
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Appearance :
MR MANISH R BHATT for Appellant.
None for Opponent.
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CORAM : HONOURABLE THE CHIEF JUSTICE Y. R. MEENA
and
HONOURABLE MR.JUSTICE B. N. MEHTA
Date : 23/11/2007
ORAL ORDER
Heard learned counsel for the appellant.
The appeal is admitted in terms of the following substantial questions of law.
"(1) Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in cancelling the penalty without considering the fact the fact that assessee did not pay the tax determined u/s. 140A even after filing of return of income?
(2) Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the attachment of bank account by the revenue is reasonable cause for nonpayment of tax u/s. 140A even when there was insufficient balance in the said bank accounts?"
HC-NIC Page 1 of 2 Created On Thu Jun 16 02:15:44 IST 2016 TAXAP/381/2007 2/2 ORDER Issue notice to the other side. Paper book be filed within three months.
List the appeal for final hearing after three months.
(Y. R. MEENA, C.J.) (BANKIM N. MEHTA, J.) Rajendra HC-NIC Page 2 of 2 Created On Thu Jun 16 02:15:44 IST 2016