Gujarat High Court
Commissioner Of Income Tax-Iv vs Nitin B Patel - Opponent(S) on 18 January, 2010
Author: K.A.Puj
Bench: K.A.Puj
TAXAP/8/2009 1/3 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 8 of 2009
with
TAX APPEAL NO. 9 of 2009
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COMMISSIONER OF INCOME TAX-IV - Appellant(s)
Versus
NITIN B PATEL - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE K.A.PUJ
and
HONOURABLE MR.JUSTICE RAJESH H.SHUKLA
Date : 18/01/2010
COMMON ORAL ORDER
(Per : HONOURABLE MR.JUSTICE K.A.PUJ)
1. The Commissioner of Income Tax-IV, Ahmedabad has filed these two Tax Appeal for Block Assessment commencing from 1991-92 to 2001-02, proposing to formulate the following substantial questions of law for determination and consideration of this Court:
Tax Appeal no.8 of 2009:
Whether the Appellate Tribunal is right in law and on facts HC-NIC Page 1 of 3 Created On Fri Feb 19 02:23:12 IST 2016 TAXAP/8/2009 2/3 ORDER in reversing the order passed by the CIT(A) in deleting the addition of Rs.2,52,400/- being the income disclosed for A.Y. 2000-01, after the search action?
Tax Appeal 9 of 2009:
(A) Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the addition of Rs.14,48,000/- made on account of unaccounted booking receipts to Rs.1,15,840/-? (B) Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the addition of Rs.2,97,000/- made on account of investment in Samarpan Tower, though the said addition is based on the statement recorded u/s 132(4) of the Act?
2. Heard Mrs. Mauna M. Bhatt, the learned Standing Counsel appearing for the Revenue and perused the orders passed by the authorities below.
3. Considering the submissions made by Mrs. Mauna Bhatt and in view of the amendment made in Section 158(BB) (Ca), we are of the view that substantial questions of law do arise out of the order of the Tribunal and hence both the Appeals are admitted and the questions referred to hereinabove are formulated for determination and consideration of this Court.
HC-NIC Page 2 of 3 Created On Fri Feb 19 02:23:12 IST 2016
TAXAP/8/2009 3/3 ORDER
4. Notice to the other side. Additional paper book, if any, to be filed within three weeks from today.
(K.A.Puj,J) (Rajesh H. Shukla,J) Jayanti* HC-NIC Page 3 of 3 Created On Fri Feb 19 02:23:12 IST 2016