Gujarat High Court
A.C.I.T vs Unknown on 19 April, 2011
Gujarat High Court Case Information System
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TAXAP/1985/2009 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1985 of
2009
=========================================================
A.C.I.T.
ANAND CIRCLE - ANAND - Appellant(s)
Versus
GWALIOR
EMPORIUM - Opponent(s)
=========================================================
Appearance
:
MR
KM PARIKH
for
Appellant
None for
Opponent
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 11th April 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Leave
to amend.
Counsel
for the Revenue submitted that the Tribunal did not examine the
issues on merit only holding that the block assessment proceedings
have to be limited to undisclosed income unearthed on the basis of
requisition sent. Counsel relied on proviso to sub-section (i)
of Section 158BB, which came to be amended in the year 2002 with
effect from 1st July 1995.
Issue notice for final
disposal returnable on 9th May 2011.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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