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TAXAP/517/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 517 of 2009
=========================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
TOPLAND
EXPORTS - Opponent(s)
=========================================
Appearance :
MRS
MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) :
1,
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CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 03/05/2010
ORAL
ORDER
(Per
: HONOURABLE MS.JUSTICE H.N.DEVANI)
In
this appeal under section 260A of the Income Tax Act, 1961 (the
Act), the appellant-revenue has proposed the following two questions
in relation to Assessment Year 1997-98:
[i]
Whether, on the facts and in the circumstances of the case, the
Income Tax Appellate Tribunal is right in law in coming to the
conclusion that the assessee is independent and genuine concern and
is not benami concern of M/s Patel Field Marshal Industries?
[ii]
Whether, on the facts and in the circumstances of the case, the
impugned order passed by the Income Tax Appellate Tribunal is
contrary to the evidence and material on the record of the case and
is suffering from non-application of mind and, hence, perverse or
not?
Heard
the learned Senior Standing Counsel for the appellant-revenue.
As
can be seen from the impugned order dated 29th August
2008 made by the Income Tax Appellate Tribunal (the Tribunal), the
Tribunal has merely followed its earlier decision in the case of M/s
Patel Field Marshal Industries for Assessment Year 1996-97 in
Department’s appeal in ITA No.88/R/01 (grounds No.1 and 2). It is
an accepted position that the decision of the Tribunal made in the
aforesaid appeal came to be challenged by the revenue before this
Court in Tax Appeal No.529 of 2009 and vide order of even date, the
said appeal came to be dismissed.
In
the circumstances, for the reasons stated in the order of even date
made in Tax Appeal No.529 of 2009, this appeal is also dismissed.
[D.A.MEHTA,
J.]
[HARSHA
DEVANI, J.]
parmar*
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