{"id":179876,"date":"2011-01-11T00:00:00","date_gmt":"2011-01-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-11-january-2011"},"modified":"2018-07-09T03:01:53","modified_gmt":"2018-07-08T21:31:53","slug":"commissioner-vs-unknown-on-11-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-11-january-2011","title":{"rendered":"Commissioner vs Unknown on 11 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 11 January, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&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\t\n\n\n \n\n\n\t \n\nTAXAP\/1033\/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. 1033 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nKAJALWALA\nPROCESS - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR MR\nBHATT, SR. ADVOCATE with MRS MAUNA M BHATT\nfor Appellant(s) : 1, \nNone\nfor Opponent(s) : 1, \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\tMR. JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 11\/01\/2011 \n\n \n\n \nORAL\nORDER<\/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 \/>\nappellant revenue has challenged order dated 13th<br \/>\nDecember, 2005 made by the Income Tax Appellate Tribunal (the<br \/>\nTribunal) proposing the following questions:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in deleting the addition of Rs.12,36,000\/-<br \/>\nbeing penalty paid by the assessee for violating pollution<br \/>\nnorms\/laws?&#8221;\n<\/p>\n<p>2.\t\tMr.\n<\/p>\n<p>M.R. Bhatt, learned senior advocate appearing on behalf of the<br \/>\nappellant has very fairly invited the attention of the Court to a<br \/>\ndecision of this High Court in the case of <a href=\"\/doc\/426287\/\">Commissioner of<br \/>\nIncome Tax vs. Deversons Industries Ltd.<\/a> rendered on 24th<br \/>\nAugust, 2007 in Tax Appeal No.1392 of 2006 to submit that the<br \/>\ncontroversy involved in the present case stands concluded against the<br \/>\nrevenue 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>3.\t\tFor<br \/>\nthe reasons stated in the judgment and order dated 24th<br \/>\nAugust, 2007 in the case of <a href=\"\/doc\/99540841\/\">Commissioner of Income Tax vs.<br \/>\nDeversons Industries Ltd., Tax<br \/>\nAppeal No.1392 of<\/a> 2006, this appeal is also dismissed.\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 \/>\nH.B. Antani, 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 Unknown on 11 January, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1033\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1033 of 2009 ========================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus KAJALWALA PROCESS &#8211; Opponent(s) ========================================= Appearance : MR [&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-179876","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 11 January, 2011 - Free Judgements of Supreme Court &amp; 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