Commissioner vs Unknown on 22 February, 2011

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TAXAP/1277/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1277 of 2009
 

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

COMMISSIONER
OF INCOME TAX-II - Appellant(s)
 

Versus
 

MARUDHAR
INDUSTRIES LTD - Opponent(s)
 

================================================= 
Appearance
: 
MR MR 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
: 22/02/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following substantial
questions of law :-

“[A] Whether
the Appellate Tribunal is right in law and on facts in deleting the
disallowance of Rs.25,25,347/- being pre-operative expenses
claimed by the assessee as revenue expenses?

[B] Whether the
Appellate Tribunal is right in law and on facts in directing the
Assessing Officer to recompute the depreciation, after giving effect
to the directions of the Appellate Tribunal to delete the
disallowance made in respect of pre-operative expenses?”

To
be heard with Tax Appeal No. 197 of 2009.

(Akil
Kureshi, J. )

(Ms.

Sonia Gokani, J. )

sudhir

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