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TAXAP/1470/2006 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1470 of 2006
======================================
COMMISSIONER
OF INCOME TAX - Appellant(s)
Versus
DR.
MOHANBHAI S. PATEL - Opponent(s)
======================================
Appearance :
MR
MANISH R BHATT for Appellant(s) : 1,
None
for Opponent(s) : 1,
======================================
CORAM
:
HONOURABLE
THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE
MR.JUSTICE AKIL KURESHI
Date
: 13/07/2007
ORAL
ORDER
The
following questions are proposed for admission of this appeal:-
?S(A) Whether
the Appellate Tribunal is right in law and on facts in deleting the
surcharge ignoring the fact that provisions for levy of surcharge
were also applicable prior to insertion of proviso to Section 113 by
Finance Act 2002 w.e.f. 1st June, 2002, in view of
specific provision contained in paragraph A of Part I of the First
Schedule relating to the levy of surcharge on Income Tax of the
relevant Finance Act. The subsequent insertion of the same provision
in section 113 by way of proviso is clarificatory and not with a view
to nullify the old provision relating to charge of surcharge???
(B) Whether
the Appellate Tribunal is right in law and on facts in ignoring the
provision of the Finance Act which is a Central Act governing the
charge of tax as per Section 4 of the Income-tax Act???
At
the outset, learned counsel for the appellant fairly admits that
similar questions were considered by this Court in the case of CIT
v. Dineshchandra Thakordas Kapadia, Tax Appeal No.1231 of 2005
and by the order dated 29.04.2006 the appeal was not admitted.
Following the view taken in the case of CIT v. Dineshchandra
Thakordas Kapadia, Tax Appeal Appeal No.1231 of 2005, no case is
made out for admission of this appeal also. The appeal stands
dismissed at the admission stage.
(Y.R.MEENA,
C.J.)
(AKIL
KURESHI, J.)
(vjn)
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