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OJMCA/9/2004 3/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC.
CIVIL APPLICATION No.9 of 2004
In
INCOME
TAX REFERENCE No.206 of 1992
With
MISC.
CIVIL APPLICATION No.10 of 2004
In
INCOME TAX REFERENCE No.206 of 1992
To
MISC.
CIVIL APPLICATION No.11 of 2004
In
INCOME TAX REFERENCE No.206 of 1992
===================================================
COMMISSIONER
OF INCOME-TAX-I - Applicant(s)
Versus
GUJARAT
CARBON LTD - Respondent(s)
===================================================
Appearance
:
MR KM PARIKH for Applicant(s) :
1,
MR JP SHAH for Respondent(s) :
1,
===================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MR.JUSTICE BANKIM.N.MEHTA
Date
: 10/09/2008
COMMON
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
In
these three applications, the applicant-revenue is seeking leave to
file appeal against common judgment rendered on 17.07.2002 in Income
Tax Reference Nos.206 of 1992, 206A of 1992 and 206B of 1992.
The
Assessment Years in question are 1981-82 to 1983-84.
Following
question was raised before by this Court:
?SWhether,
the Appellate Tribunal is right in law and on facts in treating the
amounts paid for royalty to collaborators as revenue expenditure???
In
relation to the aforesaid question the High Court has followed its
own decision for Assessment Year 1980-81 in assessee’s own case
while deciding the reference. Learned advocate for the applicant is
not in a position to inform as to whether the applicant-revenue has,
or has not, challenged the earlier judgment for Assessment Year
1980-81, despite having been granted sufficient opportunities in
this regard. Considering the fact that the said judgment was
rendered on 05.12.2001 as reported in [2002] 254 ITR 294, the issue
in relation to the question stands concluded by a judgment of the
High Court. Hence, in so far as the decision in relation to
aforesaid question is concerned, no leave is required to be granted.
Accordingly,
these Misc. Civil Applications stand rejected. There shall be no
order as to costs.
Registry
to place a copy of this order in connected matters.
Sd/-
[D. A.
MEHTA, J]
Sd/-
[BANKIM
N. MEHTA,J]
***
Bhavesh*
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