Commissioner vs M. Sahai

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mrs. Mauna M. Bhatt, learned counsel for the Revenue and Mr. S.N. Soparkar, Senior counsel assisted by Ms. Bhumi Thakur.

Admit.

We formulate the substantial question of law as under:

"1.

Whether the Appellate Tribunal is right in law and on facts in quashing the assessment order made under section 143(3) r.w. Section 147 of the Act?"

Paper Book be submitted within three months.

(V.M.

SAHAI, J.) (N.V.

ANJARIA, J.) [SN DEVU PPS] Top