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TAXAP/538/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 538 of 2008
======================================
THE
COMMISSIONER OF INCOME TAX-I - Appellant
Versus
BHAVANI
FORGE PVT. LTD. - Opponent
======================================
Appearance
:
MRS MAUNA M BHATT for
Appellant.
None for
Opponent.
======================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE BANKIM.N.MEHTA
Date
: 01/09/2008
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
Heard
Mr. Manish R. Bhatt, learned Senior Standing Counsel appearing for
the revenue. He has pointed out that while passing the order under
consideration, the Tribunal has relied on its earlier order for A.Y.
1996 97, 1999 2000 & 2001 02. For these three
years, the revenue has preferred three Tax Appeals being Tax Appeal
Nos.1321, 1326 & 1328 of 2006 which are admitted.
In
the above view of the matter, this Tax Appeal which is for A.Y. 2000
01 is admitted in terms of the following substantial question of
law :-
Whether
on the facts and in the circumstances of the case the Income Tax
Appellate Tribunal was right in law and on facts in holding that the
deduction under Section 80 1A of the Income Tax Act, 1961 if not
claimed in the initial year, can be claimed in the subsequent years
when the conditions therein are fulfilled ?
Mr.
Sunil Parikh, learned advocate appearing for the respondent waives
service of notice.
Additional
Paper-book, if any, to be filed within three months from today. To
be heard with Tax Appeal Nos.1321, 1326 & 1328 of 2006.
Sd/- Sd/-
[K. A. PUJ, J.] [B.
N. MEHTA, J.]
Savariya
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