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TAXAP/1959/2009 1/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1959 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX GANDHINAGAR - Appellant(s)
Versus
GUJARAT
STATE PETROLEUM CORPORATION LIMITED - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT, SENIOR ADVOCATE WITH MRS MAUNA M BHATT
for Appellant(s) : 1,
MR
S.N.SOPARKAR, SENIOR ADVOCATE WITH MRS SWATI SOPARKAR AND MS BHOOMI
THAKORE for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 28/06/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
1. The
Appellant Revenue has proposed the following question under section
260A of the Income Tax Act, 1961 (the Act), for Assessment
Year 2000-2001 stated to arise out of ITA No. 4403/Ahd/2003 before
the Tribunal :
Whether
the Appellate Tribunal was justified in allowing the deduction u/s.
80IB(9) of the I.T.Act?
2. At
the outset learned Counsel appearing for the Appellant Revenue sought
permission to amend the proposed question. However, for the reasons
that follow hereinafter, the Court has not granted such permission
because even otherwise the issue would be rendered academic.
3. When
one reads Paragraph Nos. 2 and 6 of the impugned order of Tribunal as
well as the facts stated, it becomes clear that after Commissioner
(Appeals) had granted the claim made by the assessee under section
80IB(9) of the Act, the Assessing Officer had moved an application
under section 154 of the Act seeking rectification of the said issue.
Commissioner (Appeals) having rejected the same, Revenue preferred
Appeal before the Tribunal against rejection of application under
section 154 of the Act moved by the Assessing Officer.
4. As
the Tribunal has decided the issue on merits, it has recorded that in
view of its decision allowing deduction on this issue both
parties agreed that this issue has only academic value .
Accordingly, the Tribunal dismissed the Appeal filed by the Revenue
on this count.
5. In
light of the aforesaid facts, it is apparent that no question of law
arises from the impugned order of Tribunal as Tax Appeal No. 1958 of
2009 has been admitted today by a separate order in so far as the
dispute on merits is concerned. Accordingly the Appeal is dismissed.
Sd/-
Sd/-
(D.A.
Mehta, J.) (H.N. Devani, J.)
M.M.BHATT
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