{"id":30688,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-c-i-t-vs-unknown-on-19-april-2011"},"modified":"2015-05-06T20:23:15","modified_gmt":"2015-05-06T14:53:15","slug":"a-c-i-t-vs-unknown-on-19-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-c-i-t-vs-unknown-on-19-april-2011","title":{"rendered":"A.C.I.T vs Unknown on 19 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">A.C.I.T vs Unknown on 19 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1985\/2009\t 1\/ 1\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1985 of\n2009 \n \n=========================================================\n\n \n\nA.C.I.T.\nANAND CIRCLE - ANAND - Appellant(s)\n \n\nVersus\n \n\nGWALIOR\nEMPORIUM - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH\nfor\nAppellant \nNone for\nOpponent \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI        11th April 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tLeave<br \/>\nto amend.\n<\/p>\n<p>\tCounsel<br \/>\nfor the Revenue submitted that the Tribunal did not examine the<br \/>\nissues on merit only holding that the block assessment proceedings<br \/>\nhave to be limited to undisclosed income unearthed on the basis of<br \/>\nrequisition sent. Counsel relied on proviso to sub-section (i)<br \/>\nof Section 158BB, which came to be amended in the year 2002 with<br \/>\neffect from 1st July 1995.\n<\/p>\n<p>Issue notice for final<br \/>\ndisposal returnable on 9th May 2011.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court A.C.I.T vs Unknown on 19 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1985\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1985 of 2009 ========================================================= A.C.I.T. ANAND CIRCLE &#8211; ANAND &#8211; Appellant(s) Versus GWALIOR EMPORIUM &#8211; Opponent(s) ========================================================= Appearance : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-30688","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.C.I.T vs Unknown on 19 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-c-i-t-vs-unknown-on-19-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.C.I.T vs Unknown on 19 April, 2011 - Free Judgements of Supreme Court &amp; 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