Commissioner vs Unknown on 16 November, 2011

  
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TAXAP/1973/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1973 of
2010 
=========================================================

 

COMMISSIONER
OF INCOME TAX - Appellant(s)
 

Versus
 

M/S
CHANOD CINE PARK - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
MR BHATT, SR. ADV. WITH MRS MAUNA M BHATT
for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

				Date
: 16/11/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following substantial
question of law :

“Whether
on the facts and circumstances of the case and in law, the Appellate
Tribunal was justified in holding that the assessment of
Rs.37,33,000/- is required to be made on substantive basis for the
A.Y.2002-03 without appreciating the facts that documents related
to the payment of unaccounted money by the assessee have been seized
from the premises of Shri Pravinbhai K. Patel, in whose case a
search action was carried out and accordingly, the assessment made
by the assessing officer u/s.158BD was legally correct ?”

(Akil
Kureshi J.)

(Ms.Sonia
Gokani, J.)

(vjn)

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