2018 (2) TMI 607

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nfirmed [2017 (8) TMI 241 - GUJARAT HIGH COURT] HC has held that the reopening is based on the belief of the Assessing Officer that the sale proceeds should be taxed as the business income and not as capital gain. This subject matter was not a part of the order of the Commissioner (Appeals). The Commissioner (Appeals) having entertained only part of the assessee's appeal, the principle of merger a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ashank Mangal, Avd. Ms. Suvarna Damle, Adv For the Respondent : Mr. K. Radhakrishnan, Sr. Adv. Ms. Niranjana Singh, Adv. Mr. Parthiv K. Goswami, Adv. Ms. Namita Singh, Adv. Mrs. Anil Katiyar, AOR ORDER Heard the learned counsel appearing for the petitioner. We find no merit in the Special Leave Petition. The Special Leave Petition is, accordingly, dismissed.
Case laws, Decisions, Judgemen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X