{"id":152566,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-6-april-2011-4"},"modified":"2018-10-10T03:45:24","modified_gmt":"2018-10-09T22:15:24","slug":"commissioner-vs-in-on-6-april-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-6-april-2011-4","title":{"rendered":"Commissioner vs In on 6 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs In on 6 April, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Ms.Justice B.M.Trivedi,&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\n\n \n\n\n\t \n\nTAXAP\/176\/2007\t 3\/ 3\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. 176 of 2007\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMS. JUSTICE HARSHA DEVANI  \nHONOURABLE\nMS. JUSTICE B.M.TRIVEDI\n \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-I - Appellant(s)\n \n\nVersus\n \n\nM\/S.\nDIAMINES &amp; CHEMICALS LTD. - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR MR\nBHATT, SR. ADVOCATE with MRS MAUNA M BHATT\nfor Appellant(s) : 1, \nRULE\nNOT RECD BACK for Opponent(s) :\n1, \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 \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 B.M.TRIVEDI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 24\/03\/2011 \n\n \n\n \nORAL\nJUDGMENT<\/pre>\n<p>                                     (Per :\n<\/p>\n<p>HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\t\tIn<br \/>\nthis appeal under section 260A of the Income Tax Act, 1961 (the Act),<br \/>\nthe appellant revenue has challenged order dated 08th<br \/>\nFebruary, 2006 made by the Income Tax Appellate Tribunal, Ahmedabad<br \/>\nBench &#8216;A&#8217; (the Tribunal) in ITA No.1002\/Ahd\/2001 for assessment year<br \/>\n1996-97.\n<\/p>\n<p>2.\t\tWhile<br \/>\nadmitting the appeal, this Court had, vide order dated 20th<br \/>\nNovember, 2007, formulated the following substantial question of<br \/>\nlaw:-\n<\/p>\n<p>&#8220;Whether<br \/>\nin the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was justified in holding that the excise duty should not be<br \/>\ntaken into account for valuation of the closing stock?&#8221;\n<\/p>\n<p>3.\t\tHeard<br \/>\nMr. M.R. Bhatt, learned senior advocate appearing on behalf of the<br \/>\nappellant.  Despite service of notice, there is no appearance on<br \/>\nbehalf of the respondent assessee.\n<\/p>\n<p>4.\t\tConsidering<br \/>\nthe fact that the controversy involved in the present case stands<br \/>\nconcluded by a decision of this Court in the case of <a href=\"\/doc\/1721358\/\">Assistant<br \/>\nCommissioner of Income Tax vs. Narmada Chematur Petrochemicals Ltd.,<\/a><br \/>\n(2010) 327 ITR 369<br \/>\nwherein the Court has held that excise duty is required to be<br \/>\nexcluded at the time of valuation of the closing stock on finished<br \/>\ngoods at the end of the accounting period, it is not necessary to set<br \/>\nout the facts and contentions in detail.\n<\/p>\n<p>5.\t\tHence,<br \/>\nfor the reasons stated in the decision of this Court in <a href=\"\/doc\/1721358\/\">Assistant<br \/>\nCommissioner of Income Tax vs. Narmada Chematur Petrochemicals Ltd.<\/a><br \/>\n(supra), the question is answered accordingly.  The Tribunal was<br \/>\njustified in law in holding that the excise duty and  import duty<br \/>\nshould not be taken into account for valuation of the closing stock.<br \/>\nThe appeal is accordingly dismissed with no order as to costs.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nB.M. Trivedi, 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 In on 6 April, 2011 Author: Harsha Devani,&amp;Nbsp;Ms.Justice B.M.Trivedi,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/176\/2007 3\/ 3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 176 of 2007 For Approval and Signature: HONOURABLE MS. JUSTICE HARSHA DEVANI HONOURABLE MS. JUSTICE B.M.TRIVEDI ========================================= 1 Whether [&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-152566","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 In on 6 April, 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-in-on-6-april-2011-4\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs In on 6 April, 2011 - Free Judgements of Supreme Court &amp; 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