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Gujarat High Court

Acit - Circle - 5 Baroda vs Nayak Uppingady Devdas - Opponent(S) on 28 August, 2009

Author: K.S.Radhakrishnan

Bench: K.S.Radhakrishnan

TAXAP/168820/2008                        1/1                                     ORDER


            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                TAX APPEAL No. 1688 of 2008
=========================================================
         ACIT - CIRCLE - 5 BARODA - Appellant(s)
                           Versus
           NAYAK UPPINGADY DEVDAS - Opponent(s)
=========================================================
Appearance :
MR KM PARIKH for Appellant(s) : 1,
None for Opponent(s) : 1,
=========================================================
                       HONOURABLE THE CHIEF JUSTICE MR.
            CORAM :
                       K.S.RADHAKRISHNAN

                       and

                       HONOURABLE MR.JUSTICE AKIL KURESHI



                             Date : 28/08/2009
ORAL ORDER

(Per : HONOURABLE THE CHIEF JUSTICE MR.

K.S.RADHAKRISHNAN) Admit.

Issue notice on the following substantial question of law:­

1. Whether   on   the  facts  and  in  the  circumstances of  the  case,  the  Tribunal   was   right   in   law   in   cancelling   the   order   under   Sec.  271(1)(C)   while clearly disregarding the decision of the Hon'ble  Supreme   Court   in   the   case   of   Union   of   India   Vs.   Dharmendra  Textile Processors 295 ITR 244 (SC)?"

Post along with Tax Appeal No.1301 of 2008.
 (K.S.RADHAKRISHNAN,C.J.) (AKIL KURESHI,J.) (raghu)