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TAXAP/70/2009 1/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 70 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-I - Appellant(s)
Versus
PRAKASH
METAL INDUSTRIES - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT, SENIOR ADVOCATE WITH MRS MAUNA M BHATT
for Appellant(s) : 1.
MR
S.N.SOPARKAR, SENIOR ADVOCATE WITH MRS. SWATI SOPARKAR AND MS BHOOMI
THAKORE, ADVOCATES for Respondent.
DS AFF.NOT FILED (R) for
Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 23/03/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
1. In
this Appeal the Appellant Revenue has proposed the following question
stated to arise out of order made on 10.4.2008 by Income Tax
Appellate Tribunal, Ahmedabad Bench ‘A’ in Appeal filed by the
Revenue.
Whether the Appellate
Tribunal is right in law and on facts in not adjudicating the grounds
in the revenues appeal, on the ground that it had cancelled the block
assessment in the appeal preferred by the assessee ?
2. The
Tribunal in its impugned order has cancelled assessment for the block
period on the ground that in absence of Notice under section
143(2) of the Income Tax Act, 1961 the assessment cannot be upheld
and hence the Tribunal has not gone into the merits of various issues
raised in the Appeal filed by the Revenue in the Tribunal.
3. As
recorded in order of even date made in Tax Appeal No. 69 of 2009
between the same parties, there is no error committed by the
Tribunal in cancelling the assessment and, therefore, once the
assessment does not stand it is not possible to state that the
Tribunal has committed any error in law in not dealing with the other
grounds raised in Revenue’s Appeal on merits.
4. Accordingly,
in absence of any question of law, much less a substantial question
of law, the Appeal is dismissed.
(D.A.
Mehta, J.) (H.N. Devani, J.)
M.M.BHATT
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