{"id":60807,"date":"2010-10-13T00:00:00","date_gmt":"2010-10-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-13-october-2010"},"modified":"2017-02-16T01:26:29","modified_gmt":"2017-02-15T19:56:29","slug":"commissioner-vs-unknown-on-13-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-13-october-2010","title":{"rendered":"Commissioner vs Unknown on 13 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 13 October, 2010<\/div>\n<div class=\"doc_author\">Author: Y.R.Meena,&amp;Nbsp;Honourable Mr.Justice Kureshi,&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\n\n \n\n\n\t \n\nTAXAP\/1470\/2006\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. 1470 of 2006\n \n\n \n======================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Appellant(s)\n \n\nVersus\n \n\nDR.\nMOHANBHAI S. PATEL - Opponent(s)\n \n\n======================================\n \nAppearance : \nMR\nMANISH R BHATT for Appellant(s) : 1, \nNone\nfor Opponent(s) : 1, \n======================================\n\n\n \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\tTHE CHIEF JUSTICE Y.R.MEENA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\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\n \n\n \n \n\n\n \n\nDate\n: 13\/07\/2007 \n\n \n\n\t\t\t\t\tORAL\nORDER<\/pre>\n<p>\tThe<br \/>\nfollowing  questions are proposed for admission of this appeal:-\n<\/p>\n<p>?S(A)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in deleting the<br \/>\nsurcharge ignoring the fact that provisions for levy of surcharge<br \/>\nwere also applicable prior to insertion of proviso to Section 113 by<br \/>\nFinance Act 2002 w.e.f. 1st June, 2002, in view of<br \/>\nspecific provision contained in paragraph A of Part I of the First<br \/>\nSchedule relating to the levy of surcharge on Income Tax of the<br \/>\nrelevant Finance Act.  The subsequent insertion of the same provision<br \/>\nin section 113 by way of proviso is clarificatory and not with a view<br \/>\nto nullify the old provision relating to charge of surcharge???\n<\/p>\n<p>(B)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in ignoring the<br \/>\nprovision of the Finance Act which is a Central Act governing the<br \/>\ncharge of tax as per Section 4 of the Income-tax Act???\n<\/p>\n<p>\tAt<br \/>\nthe outset, learned counsel for the appellant fairly admits that<br \/>\nsimilar questions were considered by this Court in the case of CIT<br \/>\n v.  Dineshchandra Thakordas Kapadia,  Tax Appeal No.1231 of 2005<br \/>\nand by the order dated 29.04.2006 the appeal was not admitted.\n<\/p>\n<p>Following the view taken in the case of CIT  v.  Dineshchandra<br \/>\nThakordas Kapadia, Tax Appeal Appeal No.1231 of 2005, no case is<br \/>\nmade out for admission of this appeal also.  The appeal stands<br \/>\ndismissed at the admission stage.\n<\/p>\n<p>\t\t\t\t\t\t\t(Y.R.MEENA,<br \/>\nC.J.)  <\/p>\n<p>\t\t\t\t\t\t\t(AKIL<br \/>\nKURESHI, 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 13 October, 2010 Author: Y.R.Meena,&amp;Nbsp;Honourable Mr.Justice Kureshi,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1470\/2006 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1470 of 2006 ====================================== COMMISSIONER OF INCOME TAX &#8211; Appellant(s) Versus DR. MOHANBHAI S. PATEL &#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-60807","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 13 October, 2010 - 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-13-october-2010\" \/>\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 13 October, 2010 - Free Judgements of Supreme Court &amp; 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