{"id":98637,"date":"2011-04-18T00:00:00","date_gmt":"2011-04-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/atlas-vs-unknown-on-18-april-2011"},"modified":"2018-02-13T01:03:59","modified_gmt":"2018-02-12T19:33:59","slug":"atlas-vs-unknown-on-18-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/atlas-vs-unknown-on-18-april-2011","title":{"rendered":"Atlas vs Unknown on 18 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Atlas vs Unknown on 18 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\/1745\/2009\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1745 of 2009\n \n\n \n \n=========================================================\n\n \n\nATLAS\nOIL MILL - Appellant(s)\n \n\nVersus\n \n\nINCOME\nTAX OFFICER - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nSN SOPARKAR Sr Advocate with Mrs SWATI SOPARKAR &amp; Mr. MONAAL J\nDAVAWALA &amp; Ms. BHOOMI THAKORE for Appellant \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   18th April 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p>(Per : HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Counsel for the appellant<br \/>\nsubmitted that the Tribunal in its Order, relied on the decision in<br \/>\nthe case of Prashant Oil Mills, which has been carried in appeal and<br \/>\nthe Tax Appeal is admitted.\n<\/p>\n<p>Under the circumstances,<br \/>\nthis Tax Appeal is admitted for consideration of following<br \/>\nsubstantial questions :-\n<\/p>\n<p>\t[i]\tWhether<br \/>\nin the facts and circumstances of the case, the Income Tax Appellate<br \/>\nTribunal was right in law in reversing the order of the CIT [A]<br \/>\nwithout discussing the findings reached by the said authority and<br \/>\nfinding the same to be erroneous as &#8220;it was a duty of the<br \/>\nTribunal to ascertain the reasons which were given by the<br \/>\nCommissioner [Appeals] in whose order, the order of the Assessing<br \/>\nOfficer had merged&#8221; before reversing the same ?&#8221;\n<\/p>\n<p>\t[ii]\tWhether<br \/>\nin the facts and circumstances of the case, the Income Tax Appellate<br \/>\nTribunal was right in law in reversing the order of CIT [A] without<br \/>\ndiscussing the findings reached by the said authority and by<br \/>\nconfirming the addition of Rs. 10,43,915\/= which was restricted by<br \/>\nthe CIT [A] after due justification ?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 1255 of 2009 and connected appeals.\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 Atlas vs Unknown on 18 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1745\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1745 of 2009 ========================================================= ATLAS OIL MILL &#8211; Appellant(s) Versus INCOME TAX OFFICER &#8211; Opponent(s) ========================================================= Appearance : MR [&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-98637","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>Atlas vs Unknown on 18 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\/atlas-vs-unknown-on-18-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atlas vs Unknown on 18 April, 2011 - Free Judgements of Supreme Court &amp; 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