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TAXAP/1033/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1033 of 2009
=========================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
KAJALWALA
PROCESS - Opponent(s)
=========================================
Appearance
:
MR MR
BHATT, SR. ADVOCATE with 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
: 11/01/2011
ORAL
ORDER
(Per :
HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. In
this appeal under section 260A of the Income Tax Act, 1961 (the Act),
appellant revenue has challenged order dated 13th
December, 2005 made by the Income Tax Appellate Tribunal (the
Tribunal) proposing the following questions:-
“Whether
the Appellate Tribunal is right in law and on facts in confirming the
order passed by CIT(A) in deleting the addition of Rs.12,36,000/-
being penalty paid by the assessee for violating pollution
norms/laws?”
2. Mr.
M.R. Bhatt, learned senior advocate appearing on behalf of the
appellant has very fairly invited the attention of the Court to a
decision of this High Court in the case of Commissioner of
Income Tax vs. Deversons Industries Ltd. rendered on 24th
August, 2007 in Tax Appeal No.1392 of 2006 to submit that the
controversy involved in the present case stands concluded against the
revenue by the said decision. In the circumstances, it is not
necessary to set out the facts and contentions in detail.
3. For
the reasons stated in the judgment and order dated 24th
August, 2007 in the case of Commissioner of Income Tax vs.
Deversons Industries Ltd., Tax
Appeal No.1392 of 2006, this appeal is also dismissed.
(
Harsha Devani, J. )
(
H.B. Antani, J. )
hki
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