Gujarat High Court
Shri Amrut B. Patel vs Acit on 29 October, 2002
Author: A.R.Dave
Bench: A.R.Dave
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 293 of 2002
WITH
TAX APPEAL No 295 of 2002
WITH
TAX APPEAL No 296 of 2002
WITH
TAX APPEAL No 297 of 2002
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SHRI AMRUT B. PATEL
Versus
ACIT.
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Appearance:
MRS SWATI SOPARKAR for Petitioner No. 1
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CORAM : MR.JUSTICE A.R.DAVE
and
MR.JUSTICE D.A.MEHTA
Date of Order: 29/10/2002
COMMON ORDER
(Per : MR.JUSTICE A.R.DAVE) Admit.
The following substantial question of law arises in these appeals out of the order passed by the Tribunal :
'Whether, in law and on facts and circumstances of the appellant's case the Tribunal was justified in law in holding that the capital gain is chargeable to tax on transfer of beneficial interest in the trust".
(A.R.Dave, J)(D.A.Mehta,J) m.m.bhatt