Gujarat H.C : 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) 521—Ed.], we find no substance in the appeal.

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) 521—Ed.], we find no substance in the appeal. The appeal is, therefore, dismissed as no substantial question of law arises.

[Citation : 256 ITR 360]

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