TaxTMI 
TaxTMI 
2018 (9) TMI 1563
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....172 of 2018 - -<br>Income Tax<br>MR AKIL KURESHI AND MR B.N. KARIA, JJ. R/TAX APPEAL NO. 1173 of 2018 For The PETITIONER : MRS MAUNA M BHATT (174) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These Appeals arise in similar background. We may record facts from Tax Appeal No. 1166 of 2018. 2. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 19.0....
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.... before this Court in case of The Principal Commissioner of Income Tax Rajkot-3 vs. Vrundavan Ceramics Pvt. Ltd. in Tax Appeal No. 82 of 2016 and connected appeals. These appeals were dismissed in following manner: "10. Having thus cleared the peripheral issues, we may examine the central question viz. did the Assessing Officer have sufficient material at his command to believe evasion of tax? W....
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....tice issued by the Excise department, the Assessing Officer has done little else. He of course called upon the assessee to respond to the allegations contained in the show-cause notice, to the statements and materials accompanying such show-cause notice. As noted, the assessee gave a brief reply denying the allegations and pointing out that the charges are yet to be proved. If the Assessing Office....
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.... to a judgement of Customs, Excise and Service Tax Appellate Tribunal in which, the order of adjudication passed in case of one of the ceramic units (not an assessee before us) by the Adjudicating authority came to be set aside. However, for the following reasons we do not wish to place any reliance on this judgement : * Firstly, the excise show-cause notices in case of the present assessees ar....