Principal Commissioner of Income-tax-3 v. Roopal S Shah
[Citation -2017-LL-0612-5]

Citation 2017-LL-0612-5
Appellant Name Principal Commissioner of Income-tax-3
Respondent Name Roopal S Shah
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 12/06/2017
Judgment View Judgment
Keyword Tags conveyance deed • question of law • oral order • built-up area • final fact-finding authority • valuer report • registered valuer
Bot Summary: This Tax Appeal is filed by the Revenue challenging judgment of the Income Tax Appellate Tribunal dated 14.6.2016. Following questions have been framed:- A Whether the Appellate Tribunal is right in law and on facts holding that the Assessing Officer can proceed only under clause and Section 55A and clause of Section 55A would not be applicable if the assessee has relied upon a Registered Valuer's Report B Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal was right in holding that the area of construction under the said Deed of Conveyance has been mentioned less than the actual area Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Jun 21 09:52:47 IST 2017 O/TAXAP/367/2017 ORDER 2. Counsel for the revenue at the outset stated that question A is wrongly framed and does not arise out of the judgment of the Tribunal. Regarding Question-B, we notice that though in conveyance deed area of construction was mentioned less than the actual area, the assessee had produced the rectification deed which removed this inaccuracy. The Tribunal having taken note of such documents gave its verdict.


O/TAXAP/367/2017 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 367 of 2017 PRINCIPAL COMMISSIONER OF INCOME TAX-3 Appellant(s) Versus ROOPAL S SHAH Opponent(s) Appearance: MRS MAUNA M BHATT, ADVOCATE for Appellant(s) No. 1 CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE BIREN VAISHNAV Date : 12/06/2017 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal is filed by Revenue challenging judgment of Income Tax Appellate Tribunal dated 14.6.2016. Following questions have been framed:- [A] Whether Appellate Tribunal is right in law and on facts holding that Assessing Officer can proceed only under clause (a) and Section 55A and clause (b) of Section 55A would not be applicable if assessee has relied upon Registered Valuer's Report? [B] Whether on facts and in circumstances of case and in law, Appellate Tribunal was right in holding that area of construction under said Deed of Conveyance has been mentioned less than actual area? Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Jun 21 09:52:47 IST 2017 O/TAXAP/367/2017 ORDER 2. Counsel for revenue at outset stated that question [A] is wrongly framed and does not arise out of judgment of Tribunal. 3. Regarding Question-[B], we notice that though in conveyance deed area of construction was mentioned less than actual area, assessee had produced rectification deed which removed this inaccuracy. Tribunal having taken note of such documents gave its verdict. No question of law, therefore, arise. Tax Appeal is dismissed. (AKIL KURESHI, J.) (BIREN VAISHNAV, J.) *malek Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Jun 21 09:52:47 IST 2017 Principal Commissioner of Income-tax-3 v. Roopal S Shah
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