Commissioner vs Issue on 4 February, 2011

   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
		   Print
				          

  


	 
	 
	 
	 
	 
	 
	 
	


 


	 

TAXAP/962/2006	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 962 of 2006
 

To


 

TAX
APPEAL No. 966 of 2006
 

 
======================================


 

COMMISSIONER
OF INCOME TAX - Appellant(s)
 

Versus
 

DEEPAL
H. MEHTA - Opponent(s)
 

======================================


 

Appearance
: 
MR MANISH R BHATT for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
====================================== 

 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			THE ACTING CHIEF JUSTICE Y.R.MEENA
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HONOURABLE
			MR.JUSTICE A.S.DAVE
		
	

 

 
 


 

Date
: 08/01/2007 

 

 
COMMON
ORAL ORDER

Heard
Shri M.R.Bhatt, learned counsel for the appellant.

All
these appeals are admitted in terms of the following substantial
question of law.

?SWhether
the Appellate Tribunal is right in law and on facts in dismissing the
appeal on the ground of low tax effect relying upon the internal
instructions issued by the CBDT which is meant for department use and
cannot be equated to circular issued under Section 119 of the I.T.Act
???

Issue
notice to the respondent. Paper books be filed within three months.
List the appeals for final hearing after three months.

(
Y.R.MEENA, Actg.C.J. )

(
A. S. DAVE, J. )

kailash

Top