Gujarat High Court
Bilakhia Holdings Pvt Ltd vs Addl. Commissioner Of Income Tax Vapi ... on 23 September, 2014
Author: Harsha Devani
Bench: Harsha Devani, Sonia Gokani
O/TAXAP/1076/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO.1076 of 2014
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BILAKHIA HOLDINGS PVT LTD....Appellant(s)
Versus
ADDL. COMMISSIONER OF INCOME TAX VAPI RANGE....Opponent(s)
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Appearance:
MR RK PATEL, ADVOCATE for the Appellant(s) No.1
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CORAM: HONOURABLE MS. JUSTICE HARSHA DEVANI
and
HONOURABLE MS. JUSTICE SONIA GOKANI
Date : 23/09/2014
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. Heard Mr. R.K. Patel, learned advocate for the appellant.
2. Admit. The following substantial question of law arises for determination:-
(1) Whether on facts and in law the Income Tax Appellate Tribunal has substantially erred in upholding the validity/legality of reopening of assessment under section 147 read with section 148 of the Income-tax Act, 1961?
( HARSHA DEVANI, J. ) ( MS. SONIA GOKANI, J. ) hki Page 1 of 1