In Principal Commissioner Of Income Tax -2 v. Rohit Prahladbhai Modi, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Without separately recording the reasons, this Tax Appeal is also dismissed. [Akil Kureshi, J.] [B.N Karia, J.] Prakash
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL No. 413 of 2018
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PRINCIPAL COMMISSIONER OF INCOME TAX -2VersusROHIT PRAHLADBHAI MODI
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Appearance :MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1
MR KIRTIKANT THAKER(2055) for the RESPONDENT(s) No. 1MR. ARCHIT P JANI(7304) for the RESPONDENT(s) No. 1
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CORAM:HONOURABLE Mr. JUSTICE AKIL KURESHIandHONOURABLE Mr. JUSTICE B.N. KARIA1[st] May 2018andHONOURABLE Mr. JUSTICE B.N. KARIA1[st] May 2018
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Both the sides point out that this Tax Appeal arises out of a common judgment and order of the Income Tax Appellate Tribunal, Ahmedabad dated 28[th] June 2017.
In a bunch of appeals – Tax Appeal No. 331 of 2018 and connected appeals; arising out of the same judgment of the Tribunal, we had passed a detailed order dated 18[th] April 2018 dismissing the revenue’s appeals. Without separately recording the reasons, this Tax Appeal is also dismissed.
[Akil Kureshi, J.]
[B.N Karia, J.]
Prakash
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