Gujarat High Court
Commissioner vs Unknown on 3 October, 2011
Gujarat High Court Case Information System
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TAXAP/1720/2010 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1720 of 2010
=========================================================
COMMISSIONER
OF INCOME TAX - IV - Appellant(s)
Versus
SCHUTZ
DISHMAN BIOTECH PVT LTD - Opponent(s)
=========================================================
Appearance
:
Mr
MANISH R BHATT Sr Advocate with Mrs MAUNA M BHATT
for
Appellant
None for
Opponent
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 3rd October 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel
for the Revenue submitted that the Tribunal deleted penalty only
because quantum additions were deleted. He pointed out that such
deletions have been challenged by the Revenue in Tax Appeal No. 1719
of 2010 which has be admitted.
Under
the circumstances, Tax Appeal No. 1720 of 2010 is also admitted for
consideration of following substantial question of law :-
“Whether
the Appellate Tribunal is right in law and on facts in canceling the
penalty of Rs. 91,90,445/= levied u/s. 271 (1)(c) of the Act ?”
To
be heard with Tax Appeal No. 1719 of 2010.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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