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TAXAP/527/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 527 of 2009
=========================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
PATEL
FIELD MARSHAL INDUSTRIES - Opponent(s)
=========================================
Appearance :
MRS
MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 03/05/2010
ORAL
ORDER
(Per
: HONOURABLE MS.JUSTICE H.N.DEVANI)
In
this appeal under section 260A of the Income Tax Act, 1961 (the
Act), the appellant-revenue has proposed the following two questions
in relation to Assessment Year 2001-02:
[i] Whether,
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal is right in law in deleting the addition of
Rs.5,060/- being 10% of the telephone expenses disallowed by the
Assessing Officer on the ground of personal use of the Company’s
telephone by the Directors?
[ii] Whether,
on the facts and in the circumstances of the case, the impugned order
passed by the Income Tax Appellate Tribunal is contrary
to the evidence and material on the record of the case and is
suffering from non-application of mind and, hence, perverse or not?
Insofar
as the question No.2 is concerned, the same is general in nature.
Insofar
as the question No.1 is concerned, considering the fact that the
amount of tax involved is only to the tune of Rs.5,060/-, without
going into the merits of the controversy, the appeal is dismissed
due to smallness of the amount, leaving it open to be agitated by
the appellant revenue in an appropriate case.
The
appeal is, accordingly, dismissed.
[D.A.MEHTA,
J.]
[HARSHA
DEVANI, J.]
parmar*
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