(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mrs. Mauma M. Bhatt, learned Standing Counsel for the revenue.
ADMIT.
We formulate the following substantial question of law which arises in these appeals :-
"Whether the Appellate Tribunal is right in law and on facts in restoring the issue relating to applicability of Section 201(1) and 201(1A) to the Assessing Officer, despite of clear finding by the CIT(A) that in respect of the subject transaction, provisions of Section 194H of the Act are applicable ?"
Issue notice to the other side. Paper book be filed within 3 months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top