{"id":124469,"date":"2011-10-18T00:00:00","date_gmt":"2011-10-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-5"},"modified":"2016-05-31T05:55:06","modified_gmt":"2016-05-31T00:25:06","slug":"commissioner-vs-unknown-on-18-october-2011-5","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-october-2011-5","title":{"rendered":"Commissioner vs Unknown on 18 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 18 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\/1744\/2010\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. 1744 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nM\/S\nUDYOG BHARTI - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \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\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 18\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nhas challenged decision of the Tribunal dated 19.3.2010 raising<br \/>\nfollowing questions for our consideration :\n<\/p>\n<p>(A)<br \/>\n\tWhether the Appellate Tribunal is right in law and on facts in<br \/>\ndeleting the addition of Rs.34,41,441\/- made on account of interest<br \/>\nreceived on investment of surplus funds in bank deposits and bonds?\n<\/p>\n<p>(B)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in deleting the<br \/>\naddition of Rs.6,45,817\/- made on account of disallowance of<br \/>\ndepreciation?\n<\/p>\n<p>\tCounsel<br \/>\nfor the Revenue submitted that insofar as question (A) is concerned,<br \/>\nthis Court has admitted similar issue in Tax Appeal No.1791\/2010.\n<\/p>\n<p>\tInsofar<br \/>\nas question (B) is concerned, in view of decision of tribunal in case<br \/>\nof <a href=\"\/doc\/922245\/\">CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust<\/a><br \/>\nreported in 198 ITR 598, no question of law arises.\n<\/p>\n<p> \tTax<br \/>\nAppeal is admitted for consideration of only question(A) as<br \/>\nsubstantial question of law.\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No.1791\/2010.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/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 18 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1744\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1744 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; I &#8211; Appellant(s) Versus M\/S UDYOG BHARTI &#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-124469","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 18 October, 2011 - Free Judgements of Supreme Court &amp; 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