In Principal Commissioner Of Income Tax, Surat 1 v. Baldev Bhikhabhai Patel, the High Court (2019) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION NO. 1740 of 2019
In F/TAX APPEAL NO. 13092 of 2019
==========================================================PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT 1 VersusBALDEV BHIKHABHAI PATEL
==========================================================
Appearance:MRS KALPANAK RAVAL(1046) for the Applicant(s) No. 1SERVED BY AFFIX. (R)(67) for the Respondent(s) No. 1==========================================================
CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR.JUSTICE A.C. RAO
Date : 29/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
Having heard the learned counsel appearing for the applicant and having considered the averments made in the application, the delay of 18 days in preferring the Tax Appeal is condoned.
The Civil Application is disposed of.
(J. B. PARDIWALA, J)
MARY VADAKKAN
(A. C. RAO, J)
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