{"id":248626,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-10"},"modified":"2017-10-09T20:50:39","modified_gmt":"2017-10-09T15:20:39","slug":"commissioner-vs-unknown-on-19-april-2011-10","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-10","title":{"rendered":"Commissioner vs Unknown on 19 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 19 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   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\/1976\/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. 1976 of\n2009 \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nFRIENDS\nOIL &amp; CHEMICAL TERMINAL PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance : \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\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: 19\/04\/2011  \nORAL ORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p id=\"p_1\">1.\tCounsel for<br \/>\nthe revenue pointed out that with respect to the question of<br \/>\ndepreciation on storage tank, the Tribunal in the impugned order<br \/>\nrelied on its previous order in case of the same assessee. She<br \/>\nsubmitted that the issue was carried in appeal by the revenue and<br \/>\nthis Court has admitted Tax Appeal No. 1781 of 2008.\n<\/p>\n<p id=\"p_2\">2.\tWith respect<br \/>\nto question no.2, we find that the amount involved is less than<br \/>\nRs.4,000\/-. Only on smallness of the claim, we are not inclined to<br \/>\nentertain this question. We further find that the third question is<br \/>\nin the nature of a contention which need not be separately framed.\n<\/p>\n<p id=\"p_3\">3.\tIn the result,<br \/>\nthis appeal is admitted for consideration of the following question<br \/>\nof law:\n<\/p>\n<p id=\"p_4\">&#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.14,05,874\/-<br \/>\nmade by the Assessing Officer on account of disallowance of<br \/>\ndepreciation on storage tank and directed the Assessing Officer to<br \/>\nallow depreciation @ 25% instead of 10%?&#8221;\n<\/p>\n<p id=\"p_5\">4.\tTo be heard<br \/>\nwith Tax Appeal No. 1781 of 2008.\n<\/p>\n<p id=\"p_6\">\t\t\t\t\t\t\t\t[Akil<br \/>\nKureshi, J.]<\/p>\n<p>\t\t\t\t\t\t\t\t[Ms.\n<\/p>\n<p id=\"p_7\">Sonia Gokani, J.]<\/p>\n<p>mrp<\/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 19 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1976\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1976 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus FRIENDS OIL &amp; CHEMICAL TERMINAL PVT LTD &#8211; [&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-248626","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 19 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\/commissioner-vs-unknown-on-19-april-2011-10\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 19 April, 2011 - Free Judgements of Supreme Court &amp; 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