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TAXAP/321/2009 1/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 321 of 2009
=========================================
COMMISSIONER
OF INCOME TAX-I - Appellant(s)
Versus
ASSOCIATED
DYESTUFF PVT LTD - Opponent(s)
=========================================
Appearance
:
MR MANISH R
BHATT, SR. STANDING COUNSEL with MRS MAUNA M BHATT
for Appellant(s) : 1,
None
for Opponent(s) : 1,
=========================================
CORAM
:
HONOURABLE
MR. JUSTICE D.A.MEHTA
and
HONOURABLE
MS. JUSTICE H.N.DEVANI
Date
: 09/03/2010
ORAL
ORDER
(Per :
HONOURABLE MR. JUSTICE D.A.MEHTA)
1. Heard
learned senior Standing Counsel for appellant Revenue. The
impugned order of Tribunal has been assailed by the appellant
principally on the ground that the liability in question has not
accrued during the year under consideration.
2. On
going through the order of the Tribunal as well as orders of the
subordinate authority, it is not possible to ascertain what are the
facts on the basis of which the loss/gain referred to by the
Assessing Officer arise from which transaction.
3. The
Court is prima facie of the view that in the circumstances it would
not be possible to either raise the question as proposed or answer
the same in absence of basic facts and hence, the matter is required
to be restored to the file of the Tribunal for recording basic facts.
Hence, notice returnable on 30th March, 2010.
(
D.A. Mehta, J. )
(
Harsha Devani, J. )
hkis
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