Jyoti v. Jani

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 1175 of 2018 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX-3VersusPRATHNA FARMING P.LTD ========================================================== 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 : 24/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 12.04.2018. For the assessment year 2012-13, the Tribunal had placed the matter back before the CIT (A) observing that the assessee had sought adjournments but thereafter no further notice was issued to the assessee. Looking to the quantum of additions, the Tribunal appropriately considered to provide one more opportunity to the assessee. No question of law arises. Tax Appeal is dismissed. (AKIL KURESHI, J) (B.N. KARIA, J)