Commissioner vs Unknown on 30 June, 2011

  
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TAXAP/1608/2008	 2/ 2	JUDGMENT 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1608 of 2008
 

 
 
For
Approval and Signature:  
 
HONOURABLE
MR.JUSTICE AKIL KURESHI  
HONOURABLE
MS JUSTICE SONIA GOKANI
 
 
=========================================================

 
	  
	 
	  
		 
			 

1
		
		 
			 

Whether
			Reporters of Local Papers may be allowed to see the judgment ?
		
	

 
	  
	 
	  
		 
			 

2
		
		 
			 

To be
			referred to the Reporter or not ?
		
	

 
	  
	 
	  
		 
			 

3
		
		 
			 

Whether
			their Lordships wish to see the fair copy of the judgment ?
		
	

 
	  
	 
	  
		 
			 

4
		
		 
			 

Whether
			this case involves a substantial question of law as to the
			interpretation of the constitution of India, 1950 or any order
			made thereunder ?
		
	

 
	  
	 
	  
		 
			 

5
		
		 
			 

Whether
			it is to be circulated to the civil judge ?
		
	

 

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

 

COMMISSIONER
OF INCOME TAX-III - Appellant(s)
 

Versus
 

THE
GREEN ENVIRONMENT SERVICESCO-OP SOCIETY LTD - Opponent(s)
 

=========================================================
 
Appearance
: 
MRS
MAUNA M BHATT for
Appellant(s) : 1, 
MRTUSHARPHEMANI for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

 
 


 

Date
: 30/06/2011 

 

 
ORAL
JUDGMENT

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Though
the question involved is whether the Tribunal would be justified in
rejecting the Revenue’s appeal in case of low tax effect regardless
of notional tax effect, we find that in the present case, notional
tax was also less than the minimum prescribed by the CBDT circular
permitting the Revenue to carry appeal before the Tribunal.

In
that view of the matter, this tax appeal is dismissed.

(Akil
Kureshi, J.)

(Ms.Sonia
Gokani, J.)

(vjn)

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