Gujarat High Court
Core Health Care Limited vs Assistant Commissioner Of Income Tax on 14 September, 2022
Bench: Aravind Kumar, Ashutosh J. Shastri
C/TAXAP/2035/2009 ORDER DATED: 14/09/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 2035 of 2009
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CORE HEALTH CARE LIMITED
Versus
ASSISTANT COMMISSIONER OF INCOME TAX
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Appearance:
MRS SWATI SOPARKAR(870) for the Appellant(s) No. 1
M R BHATT & CO.(5953) for the Opponent(s) No. 1
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CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE
ARAVIND KUMAR
and
HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI
Date : 14/09/2022
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR)
1. This appeal came to be admitted on 02.11.2009 to consider following substantial question of law :
"Whether in the facts and circumstances of the case and on a proper interpretation of relevant provision of Income Tax Act, 1961, the Income Tax Appellate Tribunal was right in law in sending back the matter to the file of Assessing Officer and direct him to decide this issue in view of the Rule 8D of the I.T. Rules, 1962 and the decision of Mumbai Special Bench in the case of Daga Capital Investment Pvt. Ltd.?"
2. The issue relating to merits of the case is said to have been laid to rest by the Hon'ble Apex Court in the case of MAXOP Investment Ltd. versus Commissioner of Page 1 of 2 Downloaded on : Thu Sep 15 21:42:39 IST 2022 C/TAXAP/2035/2009 ORDER DATED: 14/09/2022 Income Tax reported in (2018) 402 ITR 640(SC).
3. Hence, without expressing any opinion on the merits, we direct the jurisdictional Assessing Officer to examine the claim in light of law laid down by the Hon'ble Apex Court.
4. Present Tax Appeal stands disposed of accordingly.
(ARAVIND KUMAR,CJ) (ASHUTOSH J. SHASTRI, J) AMAR SINGH Page 2 of 2 Downloaded on : Thu Sep 15 21:42:39 IST 2022