In The Principal Commissioner Of Income Tax v. Shitalben Saurabh Vora, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 283 of 2020
==========================================================THE PRINCIPAL COMMISSIONER OF INCOME TAX VersusSHITALBEN SAURABH VORA
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Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1
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CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHandHONOURABLE MR. JUSTICE J.B.PARDIWALA
Date : 05/10/2020 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 the instanceof the Revenue and is directed against the order passedby the Income Tax Appellate Tribunal, Rajkot Bench,Rajkot dated 20.09.2020 in C.O. No. 19/RJT/2015 for A.Y.2003-04.
2. This appeal is ordered to be dismissed in view of theorder passed by this Court today itself in the Tax AppealNo. 196 of 2020. The appeal is accordingly dismissed.
(VIKRAM NATH, CJ)
A. B. VAGHELA/A.M. PIRZADA
(J. B. PARDIWALA, J)
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