Commissioner vs Unknown on 11 July, 2011

  
 Gujarat High Court Case Information System 
    
  
    

 
 
    	      
         
	    
		   Print
				          

  


	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	


 


	 

TAXAP/2433/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 2433 of
2009 
=========================================================

 

COMMISSIONER
OF INCOME TAX-II - Appellant(s)
 

Versus
 

NANDESARI
WATER & UTILITIES LTD - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
KM PARIKH for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

Date
: 11/07/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following question of law :

Whether
the ITAT was right in law and on facts and in law in quashing the
order of the CIT rejecting application for registration u/s.12AA of
the act overlooking the fact that the primary object of the company
was to help member industries and not public at large and also
against the ratio laid down by the Hon’ble High Court of Gujarat in
ACIT vs. Ahmedabad Mill Owners Association reported in 106 ITR
725(Guj)?

Appellant
shall produce Memorandum of Articles of the Company to indicate
object for which the Company was constituted.

(Akil
Kureshi,J.)

(Ms.

Sonia Gokani,J.)

(raghu)

Top