Pr Commissioner Of Income Tax Rajkot 1 v. Venkateshwara Transports ==========================================================

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 283 of 2018 ==========================================================PR COMMISSIONER OF INCOME TAX RAJKOT 1 VersusVENKATESHWARA TRANSPORTS ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR.JUSTICE A.C. RAO Date : 23/07/2019 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal under Section 260A of the Income Tax Act, 1961, is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Rajkot, in the ITA No.506/Rajkot/2015 for the A.Y.2010-2011 dated 14/07/2017. 2.Vide order dated 4.4.2018, this Court admitted the Tax Appeal on the following question of law : "Whether the Appellate Tribunal is right in law an don facts in deleting the addition made by the AO after rejecting the books under section 145 of hte Act and thereby estimating the profit @ 8%? 3.It is not disputed by the Revenue that having regard to the low tax effect, this Tax Appeal need not be adjudicated on merits. 4.In such circumstances, the Tax Appeal No. 283/2018, is disposed of on the ground of low tax effect. However, we clarify that the Tax Appeal No. 2619/2010, which was ordered to be heard with the present Tax Appeal, shall be heard independently. (J. B. PARDIWALA, J) MARY VADAKKAN (A. C. RAO, J)