Principal Commissioner Of Income Tax 4 v. Manjulaben Parshottamdas Patel

C/TAXAP/1268/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1268 of 2018 =========================================PRINCIPAL COMMISSIONER OF INCOME TAX 4 VersusMANJULABEN PARSHOTTAMDAS PATEL =========================================Appearance: MRS MAUNA M BHATT(174) for the APPELLANT(s) No. 1for the RESPONDENT(s) No. 1 =========================================CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI andHONOURABLE MR.JUSTICE UMESH TRIVEDI Date : 23/10/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Appeal is filed by the Revenue challenging the judgment of the Income Tax Appellate Tribunal dated 04.06.2018 raising following question for our consideration: “Whether the Hon’ble Tribunal has erred on the facts and in law in deleting the addition of Rs.13,97,290/- and subsequent enhancement of Rs.10,63,294/- to the addition by the CIT(A) on account of Long Term Capital Gains?” Perusal of the judgment of the Tribunal would show that the Tribunal has relied upon its earlier decision in case of a co-owner of the property. Counsel for the Revenue candidly pointed out that in case of such co-owner Revenue’s Tax Appeal No.1204 of 2018 came to be dismissed by an order dated 08.10.2018. Without recording separate reasons, this Tax Appeal is also therefore dismissed. (AKIL KURESHI, J.) (UMESH TRIVEDI, J.)