Commissioner vs Unknown on 23 November, 2010

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TAXAP/982/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 982 of 2009
 

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

 

COMMISSIONER
OF INCOME TAX-I - Appellant(s)
 

Versus
 

S
M ELECTRICALS & ELECTRONICS PRIVATE LIMITED - 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
: 23/11/2010 

 

ORAL
ORDER

(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Heard
Mr.M.R. Bhatt, learned senior advocate for the appellant.

2. Admit.

The following substantial question of law arises for determination in
relation to the assessment year 1978-1979:-

Whether on the facts and
in the circumstances of the case, the Income Tax Appellate Tribunal
was justified in treating the penalty imposed under Section 271(1)(a)
of the Income Tax Act, 1961 as barred by limitation?

(HARSHA
DEVANI, J.)

(H.B.ANTANI,
J.)

Hitesh

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