{"id":57937,"date":"2011-02-28T00:00:00","date_gmt":"2011-02-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-28-february-2011-2"},"modified":"2016-11-20T21:15:26","modified_gmt":"2016-11-20T15:45:26","slug":"commissioner-vs-unknown-on-28-february-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-28-february-2011-2","title":{"rendered":"Commissioner vs Unknown on 28 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 28 February, 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1355\/2009\t 1\/ 1\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. 1355 of 2009\n \n\nTo\n\n\n \n\nTAX\nAPPEAL No. 1360 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX GANDHINAGAR - Appellant(s)\n \n\nVersus\n \n\nGUJARAT\nMARITIME BOARD - 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\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: 28\/02\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tIssue<br \/>\nnotice of final disposal, subject to availability of time, to<br \/>\nconsider following substantial question of law, returnable on 28th<br \/>\nMarch 2011.\n<\/p>\n<p>&#8220;Whether<br \/>\non the facts and circumstances of the case, the Appellate Tribunal<br \/>\nwas justified  in law in holding the assessee to be a &#8216;local<br \/>\nauthority&#8217; and thereby  allowing the exemption u\/s.10(20) of the<br \/>\nIncome Tax Act, 1961?&#8221;\n<\/p>\n<p>\t\t\t\t\t\t(Akil<br \/>\nKureshi, J.)   <\/p>\n<p>\t\t\t\t\t\t(Ms.Sonia<br \/>\nGokani, J.)<\/p>\n<p>(vjn)<\/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 28 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1355\/2009 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1355 of 2009 To TAX APPEAL No. 1360 of 2009 ========================================================= COMMISSIONER OF INCOME TAX GANDHINAGAR &#8211; Appellant(s) Versus [&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-57937","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 28 February, 2011 - Free Judgements of Supreme Court &amp; 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