Commissioner vs Unknown on 12 July, 2011

  
 Gujarat High Court Case Information System 
    
  
    

 
 
    	      
         
	    
		   Print
				          

  


	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	


 


	 

TAXAP/418/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 418 of 2010
 

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

COMMISSIONER
OF INCOME TAX - I - Appellant(s)
 

Versus
 

PRAFUL
SHASHIKANT VELANI LEGAL HEIR OF SHASHIKANT S VELANI - Opponent(s)
 

================================================= 
Appearance
: 
MR MR BHATT, SR.
ADV. with MR NIKUNT RAVAL for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=================================================
 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

 
 


 

Date
: 12/07/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following substantial
question of law:-

“Whether,
on the facts and in the circumstances of the case, the Appellate
Tribunal was right in not considering the issues raised by the
department, but dismissing the appeal on the ground that the notice
issued u/s.158BD of the Act was time barred and hence, the assessment
completed u/s.158BD is without jurisdiction and void ab initio
without appreciating the fact that there is no provision in section
158BD or section 158BE of time limitation for issue of notice
u/s.158BD of the Act?”

To
be heard with Tax Appeal No. 1786 of 2009 .

(Akil
Kureshi, J. )

(Ms.

Sonia Gokani, J. )

sudhir

Top