(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt, learned Senior counsel with Mrs. Mauna M. Bhatt, learned counsel for the Revenue.
Admit.
We formulate the following substantial questions of law:
"1.
Whether the Appellate Tribunal is right in law and on facts in dismissing the appeal without giving a decision on finding of the facts and merits of the case; without considering that the tax effect on the quantum involved is Rs.1,44,53,459/- which is much more than the prescribed monetary limit for filing of appeal even though there is no actual tax effect?"
Issue notice to the respondent. Paper Book be submitted within three months.
(V.M.
SAHAI, J.) (N.V.
ANJARIA, J.) [SN DEVU PPS] Top