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TAXAP/2226/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2226 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-V - Appellant(s)
Versus
KEYURIBEN
RAKESHBHAI 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
Rs.14,264/- being notional interest on bonds issued by 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 Rs.42,42,342/- being
notional interest on investment in 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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