Case Law Details
Case Name : Goodluck Automobiles (P.) Ltd. Vs Assistant Commissioner of Income-tax (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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HIGH COURT OF GUJARAT
Goodluck Automobiles (P.) Ltd.
Versus
Assistant Commissioner of Income-tax
TAX APPEAL NO. 148 OF 2000
AUGUST 7, 2012
JUDGMENT
Ms. Harsha Devani, J. – By this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), the appellant-assessee has challenged the order dated 28th February, 2000 passed by the Income Tax Appellate Tribunal (hereinafter referred to as ‘the Tribunal’) in ITA No.3055/Ahd/1993.
2. The assessment year is 1989-90 and the relevant accounting period is the year ended on 31...
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whether the assessment proceedings u/s. 147 of the Income Tax Act may be initiated on the basis of report of approved valuer submitted by assessee itself, which is excess than the cost of construction shown by the assesse in his balance sheet for the year under consideration.