In Principal Commissioner Of Income Tax 5 v. Oral Order, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: KARIA Date : 21/08/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The amount involved in the sole question proposed by the Revenue is extremely small and this Tax Appeal is therefore dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/TAXAP/857/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 857 of 2018
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PRINCIPAL COMMISSIONER OF INCOME TAX 5VersusARVINDBHAI PRAGJIBHIA PATEL==========================================================Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1DARSHAN R PATEL(8486) for the RESPONDENT(s) No. 1==========================================================
CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA
Date : 21/08/2018
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
The amount involved in the sole question proposed by the Revenue is extremely small and this Tax Appeal is therefore dismissed.
(AKIL KURESHI, J)
ANKIT SHAH
(B.N. KARIA, J)
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