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TMI Blog2018 (1) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... ani Mahendra Shah [2018 (3) TMI 1208 - GUJARAT HIGH COURT] Tribunal observed that the entire assessment was based on the statement of one Mukesh M Chokshi, a copy of which was not supplied to the assessee nor opportunity of cross-examining him was granted. Tribunal also gave independent reasons for overturning the orders of the Revenue authorities. It was noticed that the consideration for purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questions stated to be substantial questions of law: [A] Whether the Appellate Tribunal is correct in law and on facts in not considering the statement of Shri Mukesh M. Chokshi taken on oath u/s. 132(4) of the Act and is binding as evidence or not? [B] Whether the Appellate Tribunal is correct in law and on facts in deleting the additions without appreciating the fact that the assessee had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, this appeal also deserves to be dismissed. 4. Mrs. Mauna Bhatt, learned senior standing counsel for the revenue, is not in a position to dispute the aforesaid position of law. 5. Having regard to the fact that the controversy involved in the present case stands concluded by the above referred decision of this court, it is not necessary to set out the facts and contentions in detail. For the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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