KAKADIA BUILDERS PVT. LTD. AND ANOTHER Vs. INCOME TAX OFFICER WARD 1(3) AND ANOTHER
LAWS(SC)-2019-3-12
SUPREME COURT OF INDIA
Decided on March 05,2019

Kakadia Builders Pvt. Ltd. And Another Appellant
VERSUS
Income Tax Officer Ward 1(3) And Another Respondents

JUDGEMENT

ABHAY MANOHAR SAPRE, J. - (1.) Leave granted.
(2.) These appeals are directed against the final judgment and order dated 28.07.2016 passed by the High Court of Gujarat at Ahmedabad in SCA Nos. 7814 and 7820 of 2014 whereby the High Court disposed of the petitions(SCAs) filed by the respondents.
(3.) In order to appreciate the issue involved in these appeals, it is necessary to set out a few relevant facts infra.;


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