2019 (2) TMI 1646

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..... R ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI ) 1. Heard Mr. M. R. Bhatt, Senior Advocate, learned counsel for the appellant. 2. The appellant has proposed the following two questions challenging the impugned order dated 2.7.2018 passed by the Income Tax Appellate Tribunal: "[A] Whether the Appellate Tribunal has erred in law and on facts in upholding the decision of CIT (A) on Disallowan .....

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..... s Gain of Rs. 2,32,88,197/- is concerned, the Income Tax Appellate Tribunal has merely applied the decision of this court in the case of Commissioner of Income Tax v. Priyanka Gems, [2014] 367 ITR 575 (Guj.), to the facts of the present case; under the circumstances, the impugned order does not give rise to any question of law insofar as the proposed question "B" is concerned.
Case laws, Decis .....

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