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TAXAP/2217/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2217 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-V - Appellant(s)
Versus
RAJALBEN
HIRENBHAI PATEL - Opponent(s)
=========================================================
Appearance
:
MRS
MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 11/04/2011
ORAL
ORDER
(Per
: HONOURABLE MS. SONIA GOKANI)
Heard
learned senior counsel for the appellant Mr.Manish Bhatt. Matter is
admitted. Issue notice of admission to the respondent on the
following substantial questions of law.
“(A)Whether the
Appellate Tribunal is right in law and on facts in reversing the
order passed by CIT(A) and thereby deleting the addition of accrued
interest of Rs.35,341/- made on investment in the Bonds of Rural
Electrification Corporation Ltd. ?
(B) Whether the Appellate
Tribunal is right in law and on facts in reversing the order passed
by CIT(A) and thereby deleting the addition of accrued interest of
Rs.45,82,968/- made on investment in Optionally Fully Convertible
Premium Notes (OFCPNs)of Nirman Industries Ltd. ?
(C)Whether the Appellate
Tribunal is right in law and on facts in reversing the order passed
by CIT(A) and thereby deleting the interest charged u/s. 234D of the
Act ?
Post
this appeal for final hearing with Tax Appeal No.1442 of 2008.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
bina*
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