Commissioner vs Unknown on 19 July, 2011

  
 Gujarat High Court Case Information System 
    
  
    

 
 
    	      
         
	    
		   Print
				          

  


	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	


 


	 

TAXAP/798/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 798 of 2010
 

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


 

COMMISSIONER
OF INCOME TAX - I - Appellant(s)
 

Versus
 

GUJARAT
ALKALIES & CHEMICALS LTD. - Opponent(s)
 

=========================================
 
Appearance : 
MR
M R BHATT Sr Adv with MRS MAUNA M BHATT
for Appellant(s) : 1, 
None
for Opponent(s) : 1, 
=========================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

Date
: 19/07/2011 

 

 
ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

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

“Whether,
on the facts and circumstance of case, the Appellate Tribunal was
right in law in deleting the addition made on account of expenses
incurred for replacement of membrane cells-II, treating the same as
capital expenditure, by following the rule of consistency and without
considering the issues on merits?”

[AKIL
KURESHI, J.]

[SONIA
GOKANI, J.]

JYOTI

Top