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TAXAP/537/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 537 of 2008
====================================
THE
COMMISSIONER OF INCOME TAX-I - Appellant
Versus
JYOTINDRA
H BATAVIA - Opponent
====================================
Appearance
:
MR MANISH R BHATT for
Appellant.
None for Opponent.
====================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE BANKIM.N.MEHTA
Date
: 28/08/2008
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
The
revenue has filed this Tax Appeal under Section 260A of the
Income-tax Act, 1961 proposing to formulate the following
substantial question of law for the consideration and determination
of this Court :-
Whether
on the facts and in the circumstances of the case, the Appellate
Tribunal is right in dismissing the appeal on the basis of monetary
limit for filing appeal fixed by the department without going into
the merits of the case ?
Similar
question was involved in Tax Appeals No.1402 to 1405 of 2007 and
other cognate matters and a detailed order is passed by us in the
said Tax Appeals. We have decided the said Tax Appeals in favour of
the assessee and against the revenue and the question paused therein
was answered in affirmative i.e. in favour of the assessee and
against the revenue.
For
the reasons stated and conclusions drawn therein and subject to the
directions issued therein, we dismiss this Tax Appeal filed by the
revenue and question paused in this Tax Appeal is answered in
affirmative i.e. in favour of the assessee and against the revenue.
This
Tax Appeal is accordingly disposed of without any order as to costs.
Sd/-
[K. A. PUJ, J.]
Sd/-
[BANKIM N. MEHTA,
J.]
Savariya
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