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TAXAP/747/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 747 of 2008
=========================================
THE
INCOME TAX OFFICER, WARD 6(3) - Appellant(s)
Versus
SAHYOG
COMPLEX - Opponent(s)
=========================================
Appearance :
MR
BB NAIK for
Appellant
None for Opponent(s) :
1,
=========================================
CORAM
:
HONOURABLE
MS.JUSTICE HARSHA DEVANI
and
HONOURABLE
MR.JUSTICE H.B.ANTANI
Date
: 14/02/2011
ORAL
ORDER
(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)
Leave
to add the proposed question of law as Question No.(iii).
Admit.
The following substantial questions of law arise for determination
:
“[i] Whether,
on the facts and in the circumstances of the case and in law, the
Income Tax Appellate Tribunal is right in deleting addition of
Rs.11,10,000/- under section 68 of the Income Tax Act, 1961?
[ii]
Whether, on the facts and in the circumstances of the case and in
law, the Income Tax Appellate Tribunal is right in deleting
disallowance of Rs.2,21,891/- as interest on capital by the partners?
[iii]
Whether, on the facts and in the circumstances of the case, the
Income Tax Appellate Tribunal is right in law in reversing the order
passed by the Appellate Commissioner without assigning any cogent and
relevant reasons to show how the appellate order is illegal, unlawful
and invalid?”
[HARSHA
DEVANI, J.]
[H.B.ANTANI,
J.]
parmar*
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