{"id":237490,"date":"2011-02-14T00:00:00","date_gmt":"2011-02-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-unknown-on-14-february-2011"},"modified":"2017-11-11T03:54:58","modified_gmt":"2017-11-10T22:24:58","slug":"the-vs-unknown-on-14-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-unknown-on-14-february-2011","title":{"rendered":"The vs Unknown on 14 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs Unknown on 14 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\/747\/2008\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. 747 of 2008\n \n\n \n \n=========================================\n\n\n \n\nTHE\nINCOME TAX OFFICER, WARD 6(3) - Appellant(s)\n \n\nVersus\n \n\nSAHYOG\nCOMPLEX - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nBB NAIK for\nAppellant \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\n \n \n\n\n \n\nDate\n: 14\/02\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>Leave<br \/>\n\tto add the proposed question of law as Question No.(iii).\n<\/p>\n<p>Admit.\n<\/p>\n<p>\t The following substantial questions of law arise for determination<br \/>\n\t:\n<\/p>\n<p>&#8220;[i]\tWhether,<br \/>\non the facts and in the circumstances of the case and in law, the<br \/>\nIncome Tax Appellate Tribunal is right in deleting addition of<br \/>\nRs.11,10,000\/- under section 68 of the Income Tax Act, 1961?\n<\/p>\n<p>[ii]<br \/>\nWhether, on the facts and in the circumstances of the case and in<br \/>\nlaw, the Income Tax Appellate Tribunal is right in deleting<br \/>\ndisallowance of Rs.2,21,891\/- as interest on capital by the partners?\n<\/p>\n<p>[iii]<br \/>\nWhether, on the facts and in the circumstances of the case, the<br \/>\nIncome Tax Appellate Tribunal is right in law in reversing the order<br \/>\npassed by the Appellate Commissioner without assigning any cogent and<br \/>\nrelevant reasons to show how the appellate order is illegal, unlawful<br \/>\nand invalid?&#8221;\n<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>[H.B.ANTANI,<br \/>\nJ.]<\/p>\n<p>parmar*<\/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 Unknown on 14 February, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/747\/2008 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 747 of 2008 ========================================= THE INCOME TAX OFFICER, WARD 6(3) &#8211; Appellant(s) Versus SAHYOG COMPLEX &#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-237490","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>The vs Unknown on 14 February, 2011 - Free Judgements of Supreme Court &amp; 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