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TAXAP/106820/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1068 of 2008
=========================================
THE
COMMISSIONER OF INCOME TAX - II - Appellant(s)
Versus
GLFL
HOUSING FINANCE LTD - Opponent(s)
=========================================
Appearance :
MRS
MAUNA M BHATT for Appellant(s) : 1,
None
for Opponent(s) : 1,
=========================================
CORAM
:
HONOURABLE
THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
and
HONOURABLE
MR.JUSTICE AKIL KURESHI
Date
: 19/03/2009
ORAL
ORDER
(Per
: HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN)
Admit.
Notice
on the following substantial questions of law:
1.
Whether the Appellate Tribunal is right in law and on facts in
dismissing the appeal filed by the Revenue without adjudicating the
same on merits on the ground that since in the appeal, tax effect was
below Rs.2 lakh, the revenue could not have preferred the same in
view of the instructions of the CBDT, thereby entitling the Appellate
Tribunal not to decide the same on merits ?
2. Whether
the Appellate Tribunal has erred in not appreciating that the
notional tax effect in this case is Rs.8,65,160/- which is more than
the prescribed limit ?
Post
along with Tax Appeal No.919 of 2008.
(K.S.RADHAKRISHNAN,
C.J.)
(AKIL
KURESHI, J.)
(vjn)
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