Gujarat High Court High Court

Commissioner vs Unknown on 3 October, 2011

Gujarat High Court
Commissioner vs Unknown on 3 October, 2011
Author: Akil Kureshi, Gokani,
  
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TAXAP/1720/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1720 of 2010
 

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

 

COMMISSIONER
OF INCOME TAX - IV - Appellant(s)
 

Versus
 

SCHUTZ
DISHMAN BIOTECH PVT LTD - Opponent(s)
 

=========================================================
 
Appearance
: 
Mr
MANISH R BHATT Sr Advocate with Mrs MAUNA M BHATT
for
Appellant 
None for
Opponent 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

 HONOURABLE
			MS JUSTICE SONIA GOKANI     3rd October 2011
		
	

 

 ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Counsel
for the Revenue submitted that the Tribunal deleted penalty only
because quantum additions were deleted. He pointed out that such
deletions have been challenged by the Revenue in Tax Appeal No. 1719
of 2010 which has be admitted.

Under
the circumstances, Tax Appeal No. 1720 of 2010 is also admitted for
consideration of following substantial question of law :-

“Whether
the Appellate Tribunal is right in law and on facts in canceling the
penalty of Rs. 91,90,445/= levied u/s. 271 (1)(c) of the Act ?”

To
be heard with Tax Appeal No. 1719 of 2010.

{Akil
Kureshi, J.}

{Ms.

Sonia Gokani, J.}

Prakash*

   

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