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TAXAP/1435/2010 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1435 of 2010
=========================================
COMMISSIONER
OF INCOME TAX - I - Appellant(s)
Versus
SATYANAYAN
SHARMA - Opponent(s)
=========================================
Appearance :
MR
KUNAN B NAIK for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 21/09/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Appeal
is admitted for consideration of following substantial questions of
law:
“[i] Whether
on the facts and in the circumstances of the case and in law, the
Hon’ble ITAT was right in upholding the order of CIT(A) who has
deleted the additions made by the A O having convinced that the
statement u/s. 132(4) of the IT Act constitute an evidence and can
become the basis for addition in the assessment unless contrary
material is brought on record?
[ii] Whether,
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal is right in law in deleting the additions,
totaling to Rs. 10,56,000/- made by the Assessing Officer on account
of undisclosed investment made by the assessee in his flats, offices
and shops?”
[AKIL
KURESHI, J.]
[SONIA
GOKANI, J.]
JYOTI
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