{"id":267301,"date":"2011-09-26T00:00:00","date_gmt":"2011-09-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-26-september-2011"},"modified":"2016-04-06T16:41:42","modified_gmt":"2016-04-06T11:11:42","slug":"commissioner-vs-unknown-on-26-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-26-september-2011","title":{"rendered":"Commissioner vs Unknown on 26 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 26 September, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre id=\"pre_1\">  \n Gujarat High Court Case Information System \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\/922\/2010\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. 922 of 2010\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - III - Appellant(s)\n \n\nVersus\n \n\nM\/S\nRIDDHI SIDDHI GLUCO BOILS 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: 26\/09\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>\tRevenue<br \/>\nhas proposed following questions of law for determination  of this<br \/>\nCourt  in the present  Tax Appeal  which arises  out of  Order dated<br \/>\n18th December 2009<br \/>\npassed by the Income Tax Appellate Tribunal, Ahmedabad Bench<br \/>\n(hereinafter referred to as &#8220;the<br \/>\nTribunal&#8221;).\n<\/p>\n<p id=\"p_1\">(A)\t&#8220;Whether the<br \/>\nAppellate Tribunal is right in law and on facts in directing the<br \/>\nAssessing Officer to allow the expenditure Rs 1,15,711\/- which<br \/>\nrelated to earlier years ?&#8221;\n<\/p>\n<p id=\"p_2\">(B)\t&#8220;Whether the<br \/>\nAppellate Tribunal is right in law and on facts in directing the<br \/>\nAssessing Officer  to allow depreciation on all the additions made to<br \/>\nthe fixed assets adopting WDV ?\n<\/p>\n<p id=\"p_3\">2.\tAs<br \/>\nfar as question one is concerned which relates to allowance of<br \/>\nexpenditure to the tune of 1,15,711\/- this Court while deciding Tax<br \/>\nAppeal No. 915\/10 has elaborately discussed this issue and<br \/>\nadjudicated the same in favour of the assessee and against the<br \/>\nrevenue. As this issue therefore being identical requires no further<br \/>\nconsideration is answered accordingly.\n<\/p>\n<p id=\"p_4\">3.\tThe<br \/>\nsecond question pertains to depreciation of all the additions made to<br \/>\nthe fixed assets  adopting  written down value (WDV). Notice be<br \/>\nissued to the otherside returnable after three weeks ie  14th<br \/>\nOctober 2011.\n<\/p>\n<p id=\"p_5\">\t\t\t\t\t\t\t(Akil<br \/>\nKureshi,J.)<\/p>\n<p>\t\t\t\t\t\t\t(Ms<br \/>\nSonia Gokani,J.)<\/p>\n<p>mary\/\/<\/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 26 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/922\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 922 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; III &#8211; Appellant(s) Versus M\/S RIDDHI SIDDHI GLUCO BOILS LTD [&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-267301","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 26 September, 2011 - Free Judgements of Supreme Court &amp; 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