TAXAP/202/2006 1/1 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 202 of 2006 ====================================== COMMISSIONER OF INCOME TAX Appellant(s) Versus VENKATESH CONSTRUCTION PVT. LTD. Opponent(s) ====================================== MR TANVISH U BHATT for Appellant(s) : 1, ====================================== CORAM : HONOURABLE ACTING CHIEF JUSTICE Y.R.MEENA HONOURABLE MR.JUSTICE A.S.DAVE Date : 13/09/2006 ORAL ORDER following questions are proposed for admission of this appeal: (i) Whether on facts and circumstances of case Income Tax Appellate Tribunal was right in law and on facts in upholding deletion of addition made u/s 69B of Act on differential value of cost of construction? (ii) Whether on facts and circumstances of case impugned order of Income Tax Appellate Tribunal suffers from misappropriation of facts and thereby is perverse? (iii) Whether on facts and circumstances of case Appellate Tribunal was right in deleting addition made on account of on money receipts by respondent? Learned counsel for appellant fairly admits that similar issue on similar facts has been considered by this Court in Tax Appeals Nos. 1689 and 1690 of 2005 and appeals were not admitted. Following our view taken in above appeals, we see no infirmity in order of Tribunal. No interference is called for. appeal stands dismissed at admission stage. (Y.R. MEENA, ACTG. C.J.) (ANANT S. DAVE, J.) [sn devu] ps Downloaded on : Fri Apr 03 08:46:43 IST 2020 Commissioner of Income-tax v. Venkatesh Construction Pvt. Ltd