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TAXAP/72120/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 721 of 2008
=========================================================
THE
COMMISSIONER OF INCOME TAX-II - Appellant(s)
Versus
X'PLORA
INFOTECH LTD. (FORMERLY N.G. REALTORS LTD.) - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT, SENIOR COUNSEL FOR MRS MAUNA M BHATT for
Appellant(s) : None for Opponent(s) :
1,
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CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HON'BLE
SMT. JUSTICE ABHILASHA KUMARI
Date
: 10/11/2008
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
1 The
Appellant-Revenue has proposed the following question :
Whether in the facts and in
the circumstances of the case, the Appellate Tribunal was justified
in law in dismissing the Department’s appeal on the sole ground that
the tax effect was less than the limit laid down in the Board’s
instruction No.2/2005 Dated 24-10-2005?
2. Heard
learned Senior Advocate for the Appellant.
3. The
learned Counsel was not in a position to dispute the fact that
identical controversy has already been concluded by this Court vide
judgment rendered on 5.8.2008 in Tax Appeal Nos. 1402 of 2007 to 1405
of 2007 and cognate matters in the case of Commissioner
of Income Tax Vs. Concord Pharmaceuticals.
4. Hence,
for the reasons stated in the said judgment, in absence of any
substantial question of law, this Appeal is dismissed.
Sd/-
Sd/-
(D.A.Mehta,
J.) (Smt. Abhilasha Kumari, J.)
M.M.BHATT
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