{"id":231986,"date":"2011-02-07T00:00:00","date_gmt":"2011-02-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-7-february-2011-2"},"modified":"2015-10-11T08:45:37","modified_gmt":"2015-10-11T03:15:37","slug":"commissioner-vs-unknown-on-7-february-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-7-february-2011-2","title":{"rendered":"Commissioner vs Unknown on 7 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 7 February, 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\/173\/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. 173 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nARJUN\nCONSTRUCTION CO - 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\tMS.JUSTICE HARSHA DEVANI\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\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\nDate\n: 07\/02\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>\t1.\tHeard Mr. M.R.\n<\/p>\n<p>\tBhatt, learned Senior Advocate appearing on behalf of the appellant.<br \/>\n\tADMIT. The following substantial questions of law arise for<br \/>\n\tdetermination:\n<\/p>\n<p>&#8220;A.\tWhether<br \/>\nthe Income Tax Appellate Tribunal is right in law and on facts in<br \/>\ndirecting the Assessing Officer to compute the income of the assessee<br \/>\nby allowing deduction on account of depreciation of interest from the<br \/>\nestimated net income of 12% of the gross contract receipt?\n<\/p>\n<p>B.\tWhether the<br \/>\nIncome Tax Appellate Tribunal is right in law and on facts in holding<br \/>\nthat though the assessee did not maintain books of accounts, he can<br \/>\nmaintain the claim with regard to the salary, interest and<br \/>\ndepreciation, which resulted into taxable income being less than the<br \/>\nreturned income of the assessee?\n<\/p>\n<p>[HARSHA DEVANI, J.]<\/p>\n<p>[H.B. ANTANI, J.]<\/p>\n<p>pirzada\/-\n<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<blockquote><p>\t\t   Top<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 7 February, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/173\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 173 of 2009 ========================================================= COMMISSIONER OF INCOME TAX &#8211; Appellant(s) Versus ARJUN CONSTRUCTION CO &#8211; Opponent(s) ========================================================= Appearance : [&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-231986","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 7 February, 2011 - Free Judgements of Supreme Court &amp; 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