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TAXAP/195320/2006 3/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1953 of 2006
To
TAX
APPEAL No. 1956 of 2006
=========================================================
SYNPOL
PRODUCTS PVT. LTD. - Appellant(s)
Versus
DY.
COMMISSIONER OF INCOME TAX(ASSTT.) - Opponent(s)
=========================================================
Appearance
:
MRS
SWATI SOPARKAR for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE BANKIM.N.MEHTA
Date
: 04/08/2008
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
The assessee has filed
these four Tax Appeals under Section 260A of the Income Tax Act,
1961 for A.Y. 1992-93 so far as Tax Appeal Nos.1953, 1954 and 1956
of 2006 are concerned and for A.Y. 1993-94 so far as Tax Appeal
No.1955 of 2006 is concerned, proposing to formulate the substantial
questions of law as mentioned in the memo of respective Tax Appeals.
Heard Mr.S.N.Soparkar,
learned Senior Counsel appearing with Mrs.Swati Soparkar for
appellant. Perused the order passed by the authorities below. We
are of the view that all these four Appeals deserve admission.
Hence, the Appeals are admitted in terms of following substantial
questions of law.
(i)
Whether, in the facts and circumstances of the case, the order of the
ITAT was perverse in as much as it has not properly appreciated the
evidences already placed on record and insisted on some hypothetical
and hyper technical evidences to be placed on record ?
(ii) Whether in the facts
and under the circumstances of the case the order of ITAT is perverse
in as much as:
(a) It considers the
material and evidences which are not emanating from the orders of the
authorities below and further erred in considering irrelevant and
extraneous materials ignoring the provisions of law;
(b) It upholds the
conclusion of Assessing Officer on different grounds.
(c) It
misinterprets and misreads the evidences placed on record.
Issue notice to the other
side. Additional paper book, if any, be filed within 3 months from
today.
(K.
A. PUJ, J.) ( B. N. MEHTA, J.)
kks
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