{"id":111549,"date":"2011-08-02T00:00:00","date_gmt":"2011-08-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-2-august-2011-2"},"modified":"2016-07-12T12:49:29","modified_gmt":"2016-07-12T07:19:29","slug":"commissioner-vs-unknown-on-2-august-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-2-august-2011-2","title":{"rendered":"Commissioner vs Unknown on 2 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 2 August, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani, H.B.Antani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\/1028\/2009\t 2\/ 2\tORDER \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. 1028 of 2009\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX CENTRAL-I - Appellant(s)\n \n\nVersus\n \n\nM\/S\nLOK PRAKASHAN LTD - Opponent(s)\n \n\n=========================================================\nAppearance : \nMR\nM.R BHATT FOR MS MAUNA M BHATT for Appellant(s) :\n1, \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\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 27\/12\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>\tHeard<br \/>\nMr. M.R. Bhatt, learned Senior Advocate for the appellant.\n<\/p>\n<p>\tADMIT.\n<\/p>\n<p>\tThe<br \/>\nfollowing substantial questions of law arise for determination for<br \/>\nAssessment Year 1996-97:\n<\/p>\n<p>(1).\tWhether<br \/>\non the facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal was justified in law in deleting the disallowance<br \/>\nof depreciation of Rs.6,02,89,000\/-  being 100% of the leased assets?\n<\/p>\n<p>(2).\tWhether<br \/>\non the facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal was justified in law in deleting disallowance of<br \/>\ndepreciation of Rs.3,34,95,000\/-  on sale of lease back assets?\n<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J]<\/p>\n<p>[H.B.\n<\/p>\n<p>ANTANI, J.]<\/p>\n<p>mathew<\/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 2 August, 2011 Author: Harsha Devani, H.B.Antani, Gujarat High Court Case Information System Print TAXAP\/1028\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1028 of 2009 ========================================================= COMMISSIONER OF INCOME TAX CENTRAL-I &#8211; Appellant(s) Versus M\/S LOK PRAKASHAN LTD &#8211; Opponent(s) ========================================================= [&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-111549","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 2 August, 2011 - 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-2-august-2011-2\" \/>\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 2 August, 2011 - Free Judgements of Supreme Court &amp; 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