Sponsored
    Follow Us:

Case Law Details

Case Name : Commissioner of Income Tax - V Vs Ashokkumar Thakkar Alias Ashok T Goklani (Gujarat High Court at Ahmedabad)
Appeal Number : Tax Appeal No. 1418 of 2011
Date of Judgement/Order : 09/10/2012
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

The Tribunal in the assessee’s appeal considered several grounds titled as “Additional grounds”. However, upon close perusal of such so-called grounds, we notice that such grounds were nothing but legal contentions and arose out of order of CIT(Appeals) which was under challenge before the Tribunal. None of the contentions could be stated to be such which would require investigation into factual aspects before either accepting or rejecting the contentions. It is well settled that a legal contention is always open for the Tribunal to permit even for the first time at the appellate stage.

HIGH COURT OF GUJARAT AT AHMEDABAD

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031