DY CIT Vs. AMRITABEN NANDKISHORE SHODHAN

JUDGEMENT

(1.) AT the time of admission on 28. 01. 2003 the following substantial question of law was framed by the High Court.

(2.) THE Assessment Year in question is 1986-87. It is not necessary to set out the facts and contentions in detail for the reason that it is common ground between the parties that the issue stands concluded by judgment of this Court rendered in case of Commissioner of Income-tax Vs. Smt. Veenaben Vadilal, [1992] 197 ITR 156 (Guj. ).

(3.) HENCE, for the reasons recorded in judgment of this Court in the case of Commissioner of Income-tax Vs. Smt. Veenaben Vadilal (supra), this appeal is dismissed with no order as to costs.