{"id":32451,"date":"2011-03-22T00:00:00","date_gmt":"2011-03-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011"},"modified":"2019-02-19T04:44:07","modified_gmt":"2019-02-18T23:14:07","slug":"commissioner-vs-unknown-on-22-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011","title":{"rendered":"Commissioner vs Unknown on 22 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 22 March, 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\/2063\/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. 2063 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-VI - Appellant(s)\n \n\nVersus\n \n\nINDUCTO\nISPAT ALLOYS LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, SR. ADVOCATE,MRS MAUNA M BHATT\nfor\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\nDate\n: 22\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\t\tLearned<br \/>\nCounsel, Shri. Manish Bhatt, for the revenue, submitted that the<br \/>\nTribunal dismissed the appeal without entering into the merits, on<br \/>\nthe premises that being loss declared by the assessee, there would be<br \/>\nonly notional tax effect. He, further, submitted that the appropriate<br \/>\ncomputation of loss would be necessary and may have relevance, if, in<br \/>\nsubsequent years, the assessee declares profits. He submitted that in<br \/>\nthis case the amount involved is in excess of the limit laid down in<br \/>\nthe circular, prevalent at the relevant point of time. This appeal,<br \/>\ntherefore, deserves to be admitted.\n<\/p>\n<p>2.\t\tThis<br \/>\nappeal is ADMITTED for considering the following<br \/>\nquestion of law:\n<\/p>\n<p>&#8221;  Whether the<br \/>\nAppellate Tribunal is right in law and on facts in dismissing the tax<br \/>\nappeal of the revenue on the ground of low tax effect, though the<br \/>\nnotional tax effect exceeded the monetary limit prescribed by the<br \/>\nboard?&#8221;\n<\/p>\n<p>3.\t\tTo<br \/>\nbe heard with TAX APPEAL NO.977 OF 2009 and connected<br \/>\nappeals.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/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 22 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2063\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2063 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-VI &#8211; Appellant(s) Versus INDUCTO ISPAT ALLOYS LTD &#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-32451","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 22 March, 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-22-march-2011\" \/>\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 22 March, 2011 - Free Judgements of Supreme Court &amp; 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