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TAXAP/1745/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1745 of 2009
=========================================================
ATLAS
OIL MILL - Appellant(s)
Versus
INCOME
TAX OFFICER - Opponent(s)
=========================================================
Appearance
:
MR
SN SOPARKAR Sr Advocate with Mrs SWATI SOPARKAR & Mr. MONAAL J
DAVAWALA & Ms. BHOOMI THAKORE for Appellant
None for
Opponent
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CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 18th April 2011
ORAL
ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel for the appellant
submitted that the Tribunal in its Order, relied on the decision in
the case of Prashant Oil Mills, which has been carried in appeal and
the Tax Appeal is admitted.
Under the circumstances,
this Tax Appeal is admitted for consideration of following
substantial questions :-
[i] Whether
in the facts and circumstances of the case, the Income Tax Appellate
Tribunal was right in law in reversing the order of the CIT [A]
without discussing the findings reached by the said authority and
finding the same to be erroneous as “it was a duty of the
Tribunal to ascertain the reasons which were given by the
Commissioner [Appeals] in whose order, the order of the Assessing
Officer had merged” before reversing the same ?”
[ii] Whether
in the facts and circumstances of the case, the Income Tax Appellate
Tribunal was right in law in reversing the order of CIT [A] without
discussing the findings reached by the said authority and by
confirming the addition of Rs. 10,43,915/= which was restricted by
the CIT [A] after due justification ?”
To
be heard with Tax Appeal No. 1255 of 2009 and connected appeals.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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