Gujarat High Court
Renukaben Gunvantbhai Patel vs Income Tax Officer....Opponent(S) on 18 November, 2014
Author: Ks Jhaveri
Bench: Ks Jhaveri, K.J.Thaker
O/TAXAP/940/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 940 of 2014
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RENUKABEN GUNVANTBHAI PATEL....Appellant(s)
Versus
INCOME TAX OFFICER....Opponent(s)
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Appearance:
MR RK PATEL, ADVOCATE for the Appellant(s) No. 1
MR SUDHIR M MEHTA, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 18/11/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. Heard, Mr. Patel, learned Advocate for the appellant-assessee, and Mr. Mehta, learned Advocate for the respondent-Revenue.
2. This matter is admitted to consider the following substantial questions of law;
"(1) Whether on facts and in law, the Tribunal has erred in interpreting provisions of section 68 read with Rules 18 and 29 of ITAT Rules in confirming addition of Rs.15,01,182/- made by the Assessing Officer on account of alleged unexplained cash credit?
(2) Whether on facts and in law, the Tribunal's finding and conclusion for confirming addition of Rs.15,01,182/-Page 1 of 2
O/TAXAP/940/2014 ORDER u/s. 68 of the I.T. Act read with Rules 18 and 29 of ITAT Rules, is in ignorance of relevant material on record and taking aid of irrelevant factors not germane to subject matter of appeal with the result that the finding and conclusion of the Tribunal is "vitiated" on facts and in law?"
(K.S.JHAVERI, J.) (K.J.THAKER, J) UMESH Page 2 of 2