Income-Tax vs Heard on 1 April, 2011

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TAXAP/269/2005	 2/ 2	ORDER 
 
 

	

 

 


 

 


 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

 


 

TAX
APPEAL No. 269 of 2005
 

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

INCOME-TAX
OFFICER - Appellant(s)
 

Versus
 

SURAT
MUNICIPAL CORPORATION - Opponent(s)
 

========================================= 
Appearance
: 
MR BB NAIK
for Appellant(s) : 1, 
MR
MJ SHAH for the Opponent 
=========================================
 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MS. JUSTICE HARSHA DEVANI
		
	
	 
		 
		 
			 

                              and
		
	
	 
		 
		 
			 

HONOURABLE
			MR. JUSTICE H.B.ANTANI
		
	

 

 
 


 

 
 


 

Date
: 01/04/2011 

 

 
ORAL
ORDER

(Per :

HONOURABLE MS. JUSTICE HARSHA DEVANI)

1. Heard
Mr. B.B. Naik, learned senior advocate appearing on behalf of the
appellant.

2. Admit.

The following substantial question of law arises for determination
in relation to assessment year 1999-2000:-

“Whether
on the facts and in the circumstances of the case, and in law, the
Income Tax Appellate Tribunal was right in deleting interest imposed
by the Income Tax Officer, TDS-3, Surat on the respondent Corporation
under section 201(1A) of the Income Tax Act, 1961?”

(
Harsha Devani, J. )

(
H.B. Antani, J. )

hki

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