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: 2.This appeal is ordered to be dismissed in view ofthe order passed by this Court today itself in TaxAppeal No.
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. 198 of 2020
==========================================================THE PRINCIPAL COMMISSIONER OF INCOME TAX VersusSHITALBEN SAURABH VORA
==========================================================
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 NATHandHONOURABLE 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 theIncome Tax Act, 1961 (for short “the Act, 1961”) isat the instance of the Revenue and is directedagainst the order passed by the Income TaxAppellate Tribunal, Rajkot Bench, Rajkot dated20.09.2020 in C.O. No. 18/RJT/2015 for A.Y. 2003-04.
2.This appeal is ordered to be dismissed in view ofthe order passed by this Court today itself in TaxAppeal No. 196 of 2020. The appeal is accordinglydismissed.
(VIKRAM NATH, CJ)
(J. B. PARDIWALA, J)
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