Gujarat High Court
Commissioner Of Income Tax-I vs Bharatkumar C Ranka - Opponent(S) on 29 April, 2011
Author: Harsha Devani
Bench: Harsha Devani
TAXAP/1147/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No.1147 of 2009
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COMMISSIONER OF INCOME TAX-I - Appellant(s)
Versus
BHARATKUMAR C RANKA - Opponent(s)
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Appearance:
MR MR BHATT, SR. ADVOCATE with MRS MAUNA M BHATT for Appellant(s): 1,
None for Opponent(s): 1,
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CORAM : HONOURABLE MS. JUSTICE HARSHA DEVANI
and
HONOURABLE MR. JUSTICE R.M.CHHAYA
Date : 29/04/2011
ORAL ORDER
(Per : HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. Heard Mr. M.R. Bhatt, learned senior advocate appearing on behalf of the appellant.
2. Admit. The following substantial question of law arises for determination:-
"Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in coming to the conclusion that issuance of notice under HC-NIC Page 1 of 2 Created On Sat Feb 20 02:46:53 IST 2016 TAXAP/1147/2009 2/2 ORDER section 158BD of the Income Tax Act, 1961 and the assessment order are beyond limitation?"
( Harsha Devani, J. ) ( R.M. Chhaya, J. ) hki HC-NIC Page 2 of 2 Created On Sat Feb 20 02:46:53 IST 2016