{"id":177207,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-in-on-6-april-2011"},"modified":"2018-10-03T16:59:43","modified_gmt":"2018-10-03T11:29:43","slug":"the-vs-in-on-6-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-in-on-6-april-2011","title":{"rendered":"The vs In on 6 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The 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\/1443\/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. 1443 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\nTHE\nCOMMISSIONER OF INCOME TAX- I, - Appellant(s)\n \n\nVersus\n \n\nDEEPAK\nPETROCHEM LTD. - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR MR\nBHATT, SR. ADVOCATE with MRS MAUNA M BHATT\nfor Appellant(s) : 1, \nMS\nBHOOMI THAKORE for MRS SWATI SOPARKAR 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\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 26th<br \/>\nSeptember, 2006 made by the Income Tax Appellate Tribunal, Ahmedabad<br \/>\nBench &#8216;A&#8217; (the Tribunal) in ITA No.550\/Ahd\/2002 for assessment year<br \/>\n1997-98.\n<\/p>\n<p>2.\t\tWhile<br \/>\nadmitting the appeal, this Court had, vide order dated 17th<br \/>\nJanuary, 2008, formulated the following substantial question of law:-\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 and Ms. Bhoomi Thakore, learned advocate appearing on<br \/>\nbehalf of the respondent.\n<\/p>\n<p>4.\t\tMs.\n<\/p>\n<p>Bhoomi Thakore, learned advocate appearing on behalf of the<br \/>\nrespondent has invited attention to a decision of this Court in the<br \/>\ncase of <a href=\"\/doc\/1721358\/\">Assistant Commissioner of Income-Tax vs. Narmada<br \/>\nChematur Petrochemicals Ltd.,<\/a> (2010)<br \/>\n327 ITR 369 (Guj.) to submit that the controversy<br \/>\ninvolved in the present case stands concluded in favour of the<br \/>\nassessee by the said decision.  In the circumstances, it is not<br \/>\nnecessary to set out the facts and contentions in detail.\n<\/p>\n<p>5.\t\tIn<br \/>\nthe case of <a href=\"\/doc\/1721358\/\">Assistant Commissioner of Income-Tax vs. Narmada Chematur<br \/>\nPetrochemicals Ltd.<\/a> (supra), this Court, after discussing the issue<br \/>\nat length, has held that excise duty is required to be excluded at<br \/>\nthe time of valuation of the closing stock on finished goods at the<br \/>\nend of the accounting period.  In the circumstances, the controversy<br \/>\ninvolved in the present case is squarely covered by the aforesaid<br \/>\ndecision.  Hence, for the reasons stated in the decision of this<br \/>\nCourt in <a href=\"\/doc\/1721358\/\">Assistant Commissioner of Income-Tax vs. Narmada Chematur<br \/>\nPetrochemicals Ltd., the<\/a> question is answered accordingly.  The<br \/>\nTribunal was justified in law in holding that the excise duty  should<br \/>\nnot be taken into account for valuation of the closing stock.  The<br \/>\nappeal 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 The 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\/1443\/2007 3\/ 3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1443 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-177207","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>The 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\/the-vs-in-on-6-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The vs In on 6 April, 2011 - Free Judgements of Supreme Court &amp; 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