Jyoti v. Jani

C/TAXAP/468/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 468 of 2018 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX - 3VersusPRAVINKUMAR PARSHOTTAMDAS PITRODA ========================================================== Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA Date : 09/05/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 30.11.2017 raising following question for our consideration:Appellate Tribunal dated 30.11.2017 raising following question for our consideration: “Whether the Appellate Tribunal was right in law and on facts in uploading the decision of the CIT(A) and thereby deleting the addition of Rs. 77,23,834/- made on account of rejection of book result u/s. 145 of the Act and estimation of net profit?” 2. Having perused the documents on record with the assistance of the learned counsel for the Revenue, we find that CIT (A) and the Tribunal concurrently came to a factual finding that there was no occasion for reduction of the assessee's books of account and additions made by the Assessing Officer were therefore not justified.the learned counsel for the Revenue, we find that CIT (A) and the Tribunal concurrently came to a factual finding that there was no occasion for reduction of the assessee's books of account and additions made by the Assessing Officer were therefore not justified. C/TAXAP/468/2018 ORDER 3. No question of law arises. Tax Appeal is dismissed. (AKIL KURESHI, J) JYOTI V. JANI (B.N. KARIA, J)