2014 (4) TMI 864

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....onourable Mr. Justice Akil Kureshi) 1. We had issued notice for final disposal on the contention of the Revenue that the Tribunal without discussing the facts relied on the decision of this Court in case of CIT vs. G.K.Patel & Co. reported in [2013]212 Taxman 384 (Guj.). 2. In response to such notice learned counsel Shri M.J.Shah appeared for the assessee and opposed the appeal contending th....

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....ara passed in Tax Appeal No.588 of 2013, where this Court referred to the decisions in case of CIT vs. Miraa Processors (P)Ltd. reported in [2012] 208 Taxman 93(Guj.), CIT vs. Nitin S. Garg reported in [2012] 208 Taxman 16(Guj.) and CIT vs. G.K.Patel & Co.(supra) and observed as under:- " We are in agreement with the view of the Tribunal. Section 41(1) of the Act as discussed in the above three....

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.... address. Some of them stated that they had no dealing with the assessee. In one or two cases, the response was that they had no dealing with the assessee nor did they know him. Of course, these inquiries were made ex parte and in that view of the matter, the assessee would be allowed to contest such findings. Nevertheless, even if such facts were established through bi-parte inquiries, the liabil....