Gujarat High Court High Court

Appearance: vs Unknown on 2 August, 2011

Gujarat High Court
Appearance: vs Unknown on 2 August, 2011
Author: R.K.Abichandani, Honourable K.A.Puj,
     IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


     TAX APPEAL No 20 of 2002


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     EMTICI ENGINEERING LTD.
Versus
     ASSTT. C.I.T.
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     Appearance:
          MR RK PATEL for appellant.
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              CORAM : MR.JUSTICE R.K.ABICHANDANI
                                 and
                      MR.JUSTICE K.A.PUJ


              Date of Order: 11/01/2002


ORAL ORDER

(Per : MR.JUSTICE R.K.ABICHANDANI)

Admit. Since the Reference, in which similar
question was raised, is said to be pending, being I.T.R.
No. 286 1995, the following substantial questions of law
are accordingly framed :

1. Whether on the facts and in the
circumstances of the case the Tribunal
was justified in law in upholding the
assessment of the rental income from
Honest property as income from house
property, and not under the head income
from profits and gains of business as
claimed ?

2. Whether on the facts and in the
circumstances of the case the Tribunal
was justified in law in upholding the
disallowance of expenses on repairs,
maintenance, electricity etc. incurred on
Honest Property and depreciation on
building and furniture ?”

To be heard with I.T.R. No. 286 of 1995.




   [ R.K. Abichandani, J.]


     rmr.     [K.A.     Puj, J.]