Commissioner vs Unknown on 18 August, 2010

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TAXAP/289/2005	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 289 of 2005
 

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

 

COMMISSIONER
OF INCOME TAX - Appellant(s)
 

Versus
 

C.A.
TAKTAWALA - Opponent(s)
 

==============================================================
 
Appearance
: 
MR
MANISH R BHATT for
Appellant 
MR JP SHAH for Opponent(s) :
1, 
==================================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE D.A.MEHTA
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS.JUSTICE H.N.DEVANI
		
	

 

 
 


 

Date
: 25/10/2005 

 

 
 
ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)

1. Following
question has been proposed by the appellant revenue:

?SWhether the Appellate
Tribunal is right in law and on facts in cancelling the penalty
levied u/s 18(1)(c) of the W.T. Act, on the ground that benefit
under the Amnesty Scheme was available to the Assessee, when
subsequent to search operation, the Assessee itself had revised it’s
returns on a number of time, which would go to show that the return
was not voluntary???

2. This
appeal stands dismissed for the reasons stated in order of even date
in Tax Appeal No.281 of 2005 as the proposed question arises from
common order of the Tribunal.

[D.A.MEHTA,
J.]

[HARSHA
DEVANI, J.]

parmar*

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