High Court Of Gujarat
DCIT vs. Rohini Builders
Section 260A
Asst. year 1989-90
B.C. Patel & D.A. Mehta, JJ.
Tax Appeal No. 65 of 2001
19th March, 2001
Counsel Appeared : Manish R. Bhatt, for the Appellant : Ketan H. Shah, for the Respondent
JUDGMENT
BY THE COURT :
Considering the facts and circumstances of the case narrated by the Tribunal in para 7 of the judgment and the law explained in paras 8 and 8.1 [Rohini Builders vs. Dy. CIT (2002) 76 TTJ (Ahd) 521âEd.], we find no substance in the appeal. The appeal is, therefore, dismissed as no substantial question of law arises.
[Citation : 256 ITR 360]