Commissioner vs Unknown on 2 March, 2010

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TAXAP/167/2009	 1/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No.167 of 2009
 

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

COMMISSIONER
OF INCOME TAX - Appellant(s)
 

Versus
 

BILAG
INDUSTRIES PVT LTD - Opponent(s)
 

===================================================MR
MANISH R. BHATT, SR. ADVOCATE, 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
: 02/03/2010 

 

 ORAL
ORDER

(Per:

HONOURABLE MR.JUSTICE D.A.MEHTA)

Heard
learned Senior Standing Counsel for appellant-revenue.

Though
Income Tax Appellate Tribunal while passing the impugned order dated
10.04.2008 has not dealt with the issue as to whether under Section
154 of the Income Tax Act, 1961 (the Act) it was permissible to
charge interest under Sections 234B and 234C of the Act before
allowing credit for Minimum Alternative Tax (MAT), in the facts of
the present case, the same is required to be considered.

Hence,
NOTICE for final disposal returnable on 23.03.2010.

Sd/-

[D. A.

MEHTA, J]

Sd/-

[H.N.DEVANI,
J ]

***

Bhavesh*

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