Commissioner vs Unknown on 22 March, 2011

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TAXAP/1645/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1645 of 2009
 

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

COMMISSIONER
OF INCOME TAX-II - Appellant(s)
 

Versus
 

MASTEK
LIMITED - Opponent(s)
 

================================================= 
Appearance
: 
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
: 22/03/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

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

”

Whether the Tribunal was right in law and in fact on reversing the
order of the CIT(Appeals) and allowing the assessee’s claim of
exemption under amended Section 10A of the Income Tax Act by applying
the amendment of Finance Act No.2 of 1998 when previously on the
basis of unamended provisions, the assessee had already availed of
exemption for the period of full 5 years?”

(Akil
Kureshi, J. )

(Ms.

Sonia Gokani, J. )

sudhir

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