Hathising Mfg  Co  Ltd  ­  v. Cit ­ 

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 479 of 2006 ========================================= HATHISING MFG. CO. LTD. ­ Appellant(s) Versus CIT ­ Opponent(s) ========================================= MS NIYATI K SHAH for Appellant(s) : 1,MR.D K.PUJ for Appellant(s) : 1, None for Opponent(s) : 1, ========================================= CORAM : HONOURABLE THE ACTING CHIEF JUSTICE Y.R.MEENA HONOURABLE MR.JUSTICE A.S.DAVE Date : 21/09/2006 ORAL ORDER Heard learned counsel for the appellant. Considered the submissions. The appeal is admitted in terms of the following substantial question of law:

"Whether in the facts and circumstances of the case, the Tribunal is right in law in confirming the levy of penalty of Rs.1,00,000/­ u/s.271B?"

Issue notice to the other side. Paper Book be filed within three months.

List the appeal for final hearing after three months.

(Y.R. MEENA, ACTG. C.J.) (ANANT S. DAVE, J.) [sn devu] ps