{"id":102663,"date":"2010-06-16T00:00:00","date_gmt":"2010-06-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-16-june-2010"},"modified":"2017-10-05T19:49:03","modified_gmt":"2017-10-05T14:19:03","slug":"commissioner-vs-unknown-on-16-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-16-june-2010","title":{"rendered":"Commissioner vs Unknown on 16 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 16 June, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1093\/2005\t 2\/ 2\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1093 of 2005\n \n\n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR. JUSTICE D.A.MEHTA  \nHONOURABLE\nMS. JUSTICE H.N.DEVANI\n \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n \n=========================================\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nSAURASHTRA\nCEMENT &amp; CHEMICAL INDUS. LTD., - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR PRANAV G\nDESAI for\nAppellant(s) : 1, \nMR SAURABH SOPARKAR, SR. ADVOCATE with MS BHOOMI\nTHAKORE and MS. PAURAMI SHETH for MRS SWATI SOPARKAR for Opponent(s)\n: 1, \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS. JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 16\/06\/2010 \n\n \n\n \nORAL\nJUDGMENT<\/pre>\n<p>                                      (Per :\n<\/p>\n<p>HONOURABLE MR. JUSTICE D.A.MEHTA)<\/p>\n<p>1.\t\tAt<br \/>\nthe time of admission, following question of law has been framed<br \/>\nunder order dated 21st February, 2006:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe ITAT is justified in holding that the disallowance of interest<br \/>\namounting to Rs.2,27,66,848\/- on unpaid sales tax and central sales<br \/>\ntax which remained outstanding at the end of the year was not to be<br \/>\nincluded in the category of word &#8220;tax&#8221; and was not to be<br \/>\ndisallowed u\/s.43B of the Act and that the disallowance of interest<br \/>\nof the said amount requires to be deleted?&#8221;\n<\/p>\n<p>2.\t\tIt<br \/>\nis an accepted position between the parties that this Tax Appeal<br \/>\nrelates to assessment year 1991-92 and the Tribunal has not assigned<br \/>\nany independent reasons but merely followed its own order for<br \/>\nassessment year 1992-93 against which Revenue had come up in<br \/>\nreference on the same issue in Income Tax Reference No.6 of 1998.\n<\/p>\n<p>3.\t\tIn<br \/>\nthe circumstances, it is not necessary to set out facts and<br \/>\nrespective contentions in detail.  Today, by a judgment of even date,<br \/>\nthe reference on this issue has been answered by this Court against<br \/>\nthe revenue and in favour of assessee.  Hence, for the self-same<br \/>\nreasons, the question in the present tax appeal stands answered<br \/>\naccordingly in favour of the assessee and the appeal stands disposed<br \/>\nof with no order as to costs.\n<\/p>\n<p>\t\t(<br \/>\nD.A. Mehta, J. )       \t\t( Harsha Devani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 16 June, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1093\/2005 2\/ 2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1093 of 2005 For Approval and Signature: HONOURABLE MR. JUSTICE D.A.MEHTA HONOURABLE MS. JUSTICE H.N.DEVANI ========================================= 1 Whether Reporters [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-102663","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 16 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-16-june-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 16 June, 2010 - Free Judgements of Supreme Court &amp; 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