Commissioner vs Unknown on 20 December, 2010

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TAXAP/1018/2009	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1018 of 2009
 

 
 
=========================================================

 

COMMISSIONER
OF INCOME TAX-II - Appellant(s)
 

Versus
 

E
INFOCHIPS LTD - Opponent(s)
 

=========================================================
 
Appearance
: 
MRS
MAUNA M BHATT for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MS.JUSTICE HARSHA DEVANI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MR.JUSTICE H.B.ANTANI
		
	

 

 
 


 

Date
: 14/12/2010 

 

 
 


 

ORAL
ORDER

(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)

Heard
Mr. M.R. Bhatt, learned Senior Advocate, appearing on behalf of the
appellant.

Attention
is invited to order dated 11th October, 2010 passed in Tax
Appeal No. 942 of 2009 in assessee’s own case for assessment year
2001-02, whereby, this Court had admitted the appeal on a similar
issue.

In
the circumstances, the appeal is Admitted. The following
substantial question of law arises for determination:

“Whether,
the Income Tax Appellate Tribunal is right in law and on facts in
holding that the assessee is entitled to deduction under section 10B
of the Income Tax Act, 1961?”

[HARSHA
DEVANI, J.]

[H.B.

ANTANI, J.]

pirzada/-

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