SUKHADIA JAMNADAS MAGANLAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE assessee has filed this tax appeal under s. 260A of the IT Act, 1961 for the asst. yr. 1999 -2000 proposing to formulate the following substantial questions of law :

(2.) LEARNED senior standing counsel has filed his appearance on behalf of the respondent.

(3.) GENERALLY , in tax appeals, the Court either admits the tax appeal and formulates substantial question of law or it dismisses tax appeal at the admission stage itself. Notice is hardly issued where either the Court intends to dispose of the matter at the admission stage or to hear the other side before formulating any substantial question of law.