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Gujarat High Court
Commissioner vs Unknown on 20 December, 2010
Author: Harsha Devani,&Nbsp;Honourable H.B.Antani,&Nbsp;
   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
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TAXAP/1012/2009	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1012 of 2009
 

=========================================================

 

COMMISSIONER
OF INCOME TAX-II - Appellant(s)
 

Versus
 

AMRUTLAL
DAMJIBHAI PATEL - Opponent(s)
 

=========================================================
 
Appearance
: 
MRS
MAUNA M BHATT for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MS.JUSTICE HARSHA DEVANI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MR.JUSTICE H.B.ANTANI
		
	

 

Date
: 14/12/2010 

 

ORAL
ORDER

(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Heard
Mr.M.R. Bhatt, learned senior advocate appearing on behalf of the
appellant.

2. It
is submitted that upon reference being made to the District Valuation
Officer for determination of the valuation of land, the District
Valuation Officer had determined the fair market value of the land as
on 01.04.1981 as well as, as on the date of the sale. The
Commissioner (Appeals) has not accepted the valuation made by the
District Valuation Officer as on the date of the sale, whereas he has
accepted the valuation as on 01.04.1981 despite the fact that the
method of valuation in both the cases was the same. It is submitted
that the Commissioner (Appeals) was not justified in partly accepting
the report, that is, qua the valuation of the land as on 01.04.1981
and rejecting the valuation as on the date of the sale.

3. In
the light of the aforesaid, on this limited ground, notice for final
disposal returnable on 24th January, 2011.

(HARSHA
DEVANI, J.)

(H.B.ANTANI,
J.)

Hitesh

   

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