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TAXAP/1129/2009 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1129 of
2009
=========================================================
GUJARAT
GAS CO LIMITED - Appellant(s)
Versus
ASSISTANT
COMMISSIONER OF INCOME TAX - Opponent(s)
=========================================================
Appearance
:
MR
MANISH J SHAH for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 04/04/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Tax
Appeal is admitted for consideration of following substantial
questions of law :
“(i) Whether
on the facts and in the circumstances of the case, the Tribunal was
right in law in holding that the case of the appellant under section
14A for the Asst. Year 2000-01 will not be governed by section 14A as
existing in the Asst. Year 2000-01 but will be governed by sub
section (2) and (3) thereof which have been inserted w.e.f.
01.04.2007 and Rule 8D which has been inserted from 24.03.2008?
(ii) Whether the
Tribunal was right in law in holding that there was no evidence
before it suggesting that the entire investment in shares was made
out of interest free funds in the earlier years?”
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani, J.)
(raghu)
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