2020 (12) TMI 230

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..... ve and even otherwise, we are of the view that the question of law as proposed cannot be termed as substantial question of law. In the result, this appeal fails and is hereby dismissed. - R/TAX APPEAL NO. 357 of 2020 - - - Dated:- 2-12-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH And HONOURABLE MR. JUSTICE J.B.PARDIWALA MRS MAUNA M BHATT FOR THE APPELLANT ORDER ( PER : HON .....

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..... same question of law as proposed in the present appeal was taken into consideration by a coordinate Bench of this Court in a batch of Tax Appeals, the main appeal being Tax Appeal No. 414 of 2018 (Pr.Commissioner of Income Tax, Rajkot-1 Vs. Durga Construction Company decided on 1 st May, 2018. All the appeals failed on the proposed question of law. 5. In case on hand, it appears that the Assess .....

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