In The Principal Commissioner Of Income Tax-2 v. Nandlal Jaigopal Agrawal, the High Court (2020) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/CA/3367/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/CIVIL APPLICATION NO. 3367 of 2019
In F/TAX APPEAL NO. 32526 of 2019
==========================================================THE PRINCIPAL COMMISSIONER OF INCOME TAX-2 Versus
NANDLAL JAIGOPAL AGRAWAL
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Appearance:MRS MAUNA M BHATT(174) for the Applicant(s) No. 1MS NUPUR D SHAH(10233) for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAand
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 07/01/2020
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 this application, the Civil Application is allowed. The delay of 134 days in preferring the Tax Appeal is hereby condoned.
The Civil Application is disposed of. Rule is made absolute accordingly.
(J. B. PARDIWALA, J)
KUMAR ALOK
(BHARGAV D. KARIA, J)
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