(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M. R. Bhatt, learned Senior Standing Counsel for the appellant - revenue.
ADMIT.
We formulate the following substantial question of law which arises in this appeal as under :-
"Whether the Appellate Tribunal is right in law and on facts in setting aside the orders passed by the CIT (C)-II, Ahmedabad under Section 263 of Income-tax Act holding that the assessee is eligible for deduction under Section 80IB(11A) of Income-tax Act, 1961 in respect of the additional profits disclosed consequent to the search ?"
Issue notice to the other side. Paper book be filed within 3 months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top