Gujarat High Court
Asstt. C.I.T vs Neptune Equipment P. Ltd on 25 June, 2001
Author: A.R.Dave
Bench: A.R.Dave
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No 157 of 2001
--------------------------------------------------------------
ASSTT. C.I.T.
Versus
NEPTUNE EQUIPMENT P. LTD.
--------------------------------------------------------------
Appearance:
MR MANISH R BHATT for Petitioner
--------------------------------------------------------------
CORAM : MR.JUSTICE A.R.DAVE
and
MR.JUSTICE D.A.MEHTA
Date of Order: 25/06/2001
ORAL ORDER
(Per : MR.JUSTICE A.R.DAVE) Admit. The following substantial question of law arises in this appeal :
"Whether the Appellate Tribunal is right in law and on facts in allowing deduction under sec. 80HHC though the assessee had not enclosed audit report along with return of income as per the requirement of the said section but had produced the same during the course of assessment proceedings?"
To be heard with Tax Appeal No. 480 of 1999.
(A.R. Dave, J.) (D.A. Mehta, J.) (hn)