{"id":189675,"date":"2011-04-04T00:00:00","date_gmt":"2011-04-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gujarat-vs-unknown-on-4-april-2011"},"modified":"2017-08-16T17:14:33","modified_gmt":"2017-08-16T11:44:33","slug":"gujarat-vs-unknown-on-4-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gujarat-vs-unknown-on-4-april-2011","title":{"rendered":"Gujarat vs Unknown on 4 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Gujarat vs Unknown on 4 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\n\n \n\n\n\t \n\nTAXAP\/1129\/2009\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. 1129 of\n2009 \n=========================================================\n\n \n\nGUJARAT\nGAS CO LIMITED - Appellant(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH J SHAH 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: 04\/04\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tTax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestions of law :\n<\/p>\n<p>&#8220;(i)\tWhether<br \/>\non the facts and in the circumstances of the case, the Tribunal was<br \/>\nright in law in holding that the case of the appellant under section<br \/>\n14A for the Asst. Year 2000-01 will not be governed by section 14A as<br \/>\nexisting in the Asst. Year 2000-01 but will be governed by sub<br \/>\nsection (2) and (3) thereof which have been inserted w.e.f.<br \/>\n01.04.2007 and Rule 8D which has been inserted from 24.03.2008?\n<\/p>\n<p>(ii) Whether the<br \/>\nTribunal was right in law in holding that there was no evidence<br \/>\nbefore it suggesting that the entire investment in shares was made<br \/>\nout of interest free funds in the earlier years?&#8221;\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 Gujarat vs Unknown on 4 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1129\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1129 of 2009 ========================================================= GUJARAT GAS CO LIMITED &#8211; Appellant(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX &#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-189675","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>Gujarat vs Unknown on 4 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\/gujarat-vs-unknown-on-4-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gujarat vs Unknown on 4 April, 2011 - Free Judgements of Supreme Court &amp; 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