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TAXAP/337/1999 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 337 of 1999
=========================================================
DY.CIT.(ASST.)
- Appellant(s)
Versus
PANKAJKUMAR
NATVERLAL MAWANI - Opponent(s)
=========================================================
Appearance
:
MRS
MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 21st February 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Revenue
is in Appeal against judgment dated 22/03/1999 passed by the Income
Tax Appellate Tribunal, Ahmedabad, raising the following substantial
questions of law :-
“Whether,
the Appellate Tribunal is right in law and on facts in deleting the
additions made on account of investment in share and debentures of
Rs. 2,19,900/=?
“Whether
the Appellate Tribunal is right in law and on facts in deleting the
addition made on account of investment in gold diamond and silver
ornaments and household articles of Rs. 1,10,000/= ?”
“Whether,
the Appellate tribunal is right in law and on facts in deleting the
addition made on account of unexplained expenditure of renovation of
residential house of Rs. 3,50,000/= ?”
Tribunal
has taken into account all the relevant aspects of the matter and
come to a factual finding with respect to all the three questions
raised by the Revenue. Plain perusal of the decision of the Tribunal
and the relevant discussion with respect to the questions would
demonstrate that the issues are purely factual in nature and decided
on appreciation of the evidence on record. Since no substantial
question of law arises, Tax Appeal is dismissed.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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