Principal Commissioner Of Income Tax 4 v. Ritaben Parshottamdas Patel

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1291 of 2018 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX 4VersusRITABEN PARSHOTTAMDAS PATEL ========================================================== Appearance:MRS MAUNA M BHATT(174) for the APPELLANT(s) No. 1 for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIand HONOURABLE DR.JUSTICE A. P. THAKER Date : 19/11/2018 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1.By this appeal under section 260A of the Income Tax Act, 1961, the appellant has challenged the order dated 4.6.2018 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench ‘C’ in ITA No.783/Ahd/2015 for assessment year 2011-12 by proposing the following question stated to be a substantial question of law:- “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?” 2.Mrs. Mauna Bhatt, learned senior standing counsel for the appellant has very fairly invited the attention of the court to an order dated 8.10.2018 passed by this court in Tax Appeal No.1204 of 2018 in the case of Late Shantaben P. Patel arising out of the same transaction wherein this court has dismissed the appeal on an identical question of law. The controversy involved in this case, therefore, stands concluded by the above decision. 3.In the aforesaid premises, it is not necessary to set out the facts and contentions in detail. For the reasons recorded in the judgment and order dated 8.10.2018 passed in Tax Appeal No.1204 of 2018, this appeal also does not give rise to any question of law and is, accordingly, dismissed. (HARSHA DEVANI, J) Z.G. SHAIKH (A. P. THAKER, J)