Appearance vs Notice Has Been Served

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)

1. Notice has been served on the respondent on 17th June 2012 but no one has filed appearance.

2. We have heard Ms. Mauna Bhatt, learned counsel for the appellant.

3. Admit.

4. We formulate the following substantial question of law.

"Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance relating to building, Plant and Machinery amounting to Rs.1,08,50,502/- treated as capital expenditure by the Assessing Officer?"

5. Paper-book be ready within three months.

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Amit Top