In The Principal Commissioner Of Income Tax (Central),Ahemdabad v. Lavjibhai Swarupchand Mehta, the High Court (2022) 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.
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/CIVIL APPLICATION NO. 1545 of 2021In R/TAX APPEAL NO. 656 of 2022
=============================================THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),AHEMDABAD Versus
LAVJIBHAI SWARUPCHAND MEHTA
=============================================Appearance:
MR VARUN PATEL for the Applicant(s) No. 1MR B S SOPARKAR(6851) for the Respondent(s) No. 1=============================================
CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMARandHONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI
Date : 12/10/2022
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR)
The delay is condoned for the reasons alreadyindicated in Civil Application No.1544 of 2021 arisingfrom F/Tax Appeal No.17463 of 2021. Civil ApplicationNo.1545 of 2021 stands allowed accordingly.
(ARAVIND KUMAR, CJ)
GAURAV J THAKER
(ASHUTOSH J. SHASTRI, J)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.