Gujarat High Court
The Principal Commissioner Of Income ... vs Naroda Enviro Projects Ltd on 25 July, 2019
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/189/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 189 of 2019
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THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS)
Versus
NARODA ENVIRO PROJECTS LTD
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
MS MEGHA JANI(1028) for the Opponent(s) No. 1
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CORAM:HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR.JUSTICE A.C. RAO
Date : 25/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) By this Note for Speaking to Minutes, it has been pointed out that inadvertently while admitting the Tax Appeal vide order dated 25/06/2019, substantial question of law as proposed by the revenue have not been transcribed in the order.
In such circumstances, we recall the order dated 25/06/2019 and substitute the same by following order :-
"This Tax Appeal at the instance of the revenue is admitted on the following two substantial questions of law :-
"[A]. Whether on the facts and in the circumstances, the Income Tax Appellate Tribunal was justified in affirming the view of Page 1 of 2 Downloaded on : Sat Jul 27 00:49:34 IST 2019 C/TAXAP/189/2019 ORDER the Commissioner (Appeals) that the activities of the assessee fall within the ambit of "Preservation of Environment" as envisaged under section 2(15) of the Income Tax Act, 1961?
[B]. Whether the Appellate Tribunal has erred in law and on facts in not appreciating that the activities carried out by the assessee fall within the ambit of the proviso to section 2(15) of the Income Etax Act, 1961?"
To be heard with Tax Appeal No.627/2015. Notify this Tax Appeal for final disposal on 29/07/2019 on the top of the Board.
The Registry shall notify all other Tax Appeals involving the very same questions of law with regard to Naroda Enviro Projects Ltd. along with this Appeal on the next date.
Direct Service is permitted."
The Note stands disposed of. Registry shall issue fresh writ accordingly.
sd/-
(J. B. PARDIWALA, J) sd/-
(A. C. RAO, J) RAFIK.
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