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TAXAP/545/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 545 of 2010
=========================================================
COMMISSIONER
OF INCOME TAX-I - Appellant(s)
Versus
SURESH
RAMCHAND NIHLANI - Opponent(s)
Appearance
:
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
: 05/07/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel
for the revenue submitted that Tribunal deleted the penalty only on
the ground that on the issue of quantum additions, issue is remanded
back before the Assessing Officer. She submitted that the order of
the Tribunal on the quantum additions was carried in appeal before
the High Court and the High Court had after interfering with the
order of the Tribunal, remanded the proceedings back to the Tribunal
for consideration on merits. In that view of the matter, she
submitted that the issue of penalty also is required to be considered
by the Tribunal on merits.
Issue
Notice for final disposal returnable on 2nd
August, 2011.
(AKIL
KURESHI, J.)
(Ms.SONIA
GOKANI, J.)
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