The Principal Commissioner Of Income Tax v. Rajeshbhai Jivraj Desai
High Court
18 Sep 2020 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
The Principal Commissioner Of Income Tax v. Rajeshbhai Jivraj Desai
Date of order
18 Sep 2020
Assessment year(s)
2009-10
Outcome
Dismissed
Case summary
In The Principal Commissioner Of Income Tax v. Rajeshbhai Jivraj Desai, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 218 of 2020
==========================================================THE PRINCIPAL COMMISSIONER OF INCOME TAX VersusRAJESHBHAI JIVRAJ DESAI
==========================================================
Appearance:MRS MAUNA M BHATT, SENIOR STANDING COUNSEL (174) for the Appellant(s) No. 1 for the Opponent(s) No. 1
==========================================================
CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHand
HONOURABLE MR. JUSTICE J.B.PARDIWALA
Date : 18/09/2020
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1. This Tax Appeal under Section 260A of the IncomeTax Act, 1961 (for short “the Act, 1961”) is at theinstance of the Revenue and is directed against theorder passed by the Income Tax Appellate Tribunal,Ahmedabad “C” Bench, Ahmedabad dated17.01.2020 in IT (SS)A No. 111/Ahd/2017 for A.Y.2009-10.
2. The connected Tax Appeal No. 216 of 2020 has beenordered to be dismissed today itself by this Court. Forordered to be dismissed today itself by this Court. For
the reasons recorded in the order passed in TaxAppeal No. 216 of 2020, this appeal also fails and ishereby dismissed.
(VIKRAM NATH, CJ)
NAIR SMITA V./A.M. PIRZADA
(J. B. PARDIWALA, J)
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