{"id":12331,"date":"2011-10-03T00:00:00","date_gmt":"2011-10-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-october-2011"},"modified":"2017-07-23T12:52:44","modified_gmt":"2017-07-23T07:22:44","slug":"commissioner-vs-unknown-on-3-october-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-october-2011","title":{"rendered":"Commissioner vs Unknown on 3 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 3 October, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/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\n\n \n\n\n\t \n\nTAXAP\/1720\/2010\t 1\/ 1\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. 1720 of 2010\n \n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - IV - Appellant(s)\n \n\nVersus\n \n\nSCHUTZ\nDISHMAN BIOTECH PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMr\nMANISH R BHATT Sr Advocate with Mrs MAUNA M BHATT\nfor\nAppellant \nNone for\nOpponent \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 AKIL KURESHI\n\t\t\n\t\n\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 \n\t\t\t \n\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI     3rd October 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tCounsel<br \/>\nfor the Revenue submitted that the Tribunal deleted penalty only<br \/>\nbecause quantum additions were deleted. He pointed out that such<br \/>\ndeletions have been challenged by the Revenue in Tax Appeal No. 1719<br \/>\nof 2010 which has be admitted.\n<\/p>\n<p>\tUnder<br \/>\nthe circumstances, Tax Appeal No. 1720 of 2010 is also admitted for<br \/>\nconsideration of following substantial question of law :-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in canceling the<br \/>\npenalty of Rs. 91,90,445\/= levied u\/s. 271 (1)(c) of the Act ?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 1719 of 2010.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/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 3 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1720\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1720 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; IV &#8211; Appellant(s) Versus SCHUTZ DISHMAN BIOTECH PVT LTD &#8211; [&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-12331","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 3 October, 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-3-october-2011\" \/>\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 3 October, 2011 - Free Judgements of Supreme Court &amp; 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