Gujarat High Court
Commissioner Of Income Tax - I vs Kailashchand on 12 June, 2012
Author: Vijay Manohar Sahai
Bench: Vijay Manohar Sahai
COMMISSIONER OF INCOME TAX - I....Appellant(s)V/SKAILASHCHAND MITTAL (HUF)....Opponent(s) O/TAXAP/1978/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 1978 of 2010 =========================================================== COMMISSIONER OF INCOME TAX - I....Appellant(s) Versus KAILASHCHAND MITTAL (HUF)....Opponent(s) =========================================================== Appearance: MRS MAUNA M BHATT, ADVOCATE for the Appellant. MR SN DIVATIA, ADVOCATE for the the Opponent. =========================================================== CORAM: HONOURABLE MR.JUSTICE VIJAY MANOHAR SAHAI and HONOURABLE MR.JUSTICE N.V.ANJARIA Date : 12/06/2012 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE VIJAY MANOHAR SAHAI)
1. Heard Ms.Mauna M.Bhatt, learned counsel appearing for the appellant and Mr.S.N.Divetia, learned counsel appearing for the respondent.
2. Admit. We formulate the substantial question of law as under:
Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in remitting the matter back to the Assessing Officer for giving one more opportunity to the assessee to prove identity,creditworthiness, capacity and genuineness of donors, in absence of a finding that the Assessing Officer has not given adequate and proper opportunity to the assessee to prove the case of the assessee ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI, J.) (N.V.ANJARIA, J.) VCDarji Page 2 of 2