Gujarat High Court
Pr.Commissioner Of Income ... vs M/S.Jigna ... on 28 June, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, A.J. Shastri
O/TAXAP/209/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 209 of 2016
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PR.COMMISSIONER OF INCOME TAX-VADODARA-1....Appellant(s)
Versus
M/S.JIGNA CONSTRUCTION....Opponent(s)
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Appearance:
MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE A.J. SHASTRI
Date : 28/06/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the Revenue submitted that the CIT(Appeals) in a revision petition filed by the assessee in exercise of powers under section 264 of the Income Tax Act, had granted benefit of the expenditure to the assessee for the assessment year 2008 2009, when TDS was deposited. Subsequently, the assessee filed application for rectification basing reliance on the amendment made in section 40(a)(ia) with effect from 1.4.2010 and claimed the expenditure for the assessment year 20072008 itself. He submitted that once the revision petition of the assessee was entertained and effect of the revisional order of the Commissioner was granted, it was thereafter, not open for the Assessing Officer to entertain a rectification application and therefore, such application was rightly rejected, which order of the Assessing Officer was upheld by CIT(Appeals). The Tribunal Page 1 of 2 HC-NIC Page 1 of 2 Created On Thu Jun 30 02:19:07 IST 2016 O/TAXAP/209/2016 ORDER therefore, committed an error in allowing the appeal of the assessee.
Notice of final disposal, returnable on 18.7.2016.
(AKIL KURESHI, J.) (A.J. SHASTRI, J.) raghu Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Jun 30 02:19:07 IST 2016