Gujarat High Court
Sugam Construction (P) Ltd. vs Income Tax Officer Opponent(S) on 1 September, 2006
TAXAP/1888/2005 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1888 of 2005
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SUGAM CONSTRUCTION (P) LTD. Appellant(s)
Versus
INCOME TAX OFFICER Opponent(s)
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Appearance :
MR JP SHAH for Appellant(s) : 1,MR MANISH J SHAH for Appellant(s) :
1,
None for Opponent(s) : 1,
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HONOURABLE THE ACTING CHIEF JUSTICE
CORAM :
Y.R.MEENA
and
HONOURABLE MR.JUSTICE D.A.MEHTA
Date : 01/09/2006
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 circumstances of the case the Tribunal was right in law in rejecting book result without finding of section 145 being applicable ?
[2] Whether on the facts and in circumstances of the case, the Tribunal was right in law in refusing to adjudicate the regular (as distinguished from additional) ground of Section 80IA relief taken by the assessee before it for the first time ?
TAXAP/1888/2005 2/2 ORDER [3] Whether on the facts and in circumstances of the case the Tribunal is right in law that chart at page 159/1 of the paper books does not establish labour expenses claimed by assessee ?"
Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
( Y.R.MEENA, Actg.C.J. ) ( D.A.MEHTA, J. ) kailash