Gujarat High Court
Commissioner Of Income Tax-Iii vs Priyanka Carbon & Chemicals Inds Pvt Ltd ... on 9 March, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/1326/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1326 of 2009
=========================================================
COMMISSIONER OF INCOME TAX-III - Appellant(s)
Versus
PRIYANKA CARBON & CHEMICALS INDS PVT LTD - Opponent(s)
=========================================================
Appearance :
MR MR BHATT, SR. ADV. WITH MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
=========================================================
CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 09/03/2011
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the appellant is permitted to reframe the question.
Tax Appeal is admitted for consideration of following question of law:
"Whether the Appellate Tribunal was justified in not adjudicating the Revenue's Appeal on merits on the ground of low tax effect, when the notional tax effect exceeded the monetary limits prescribed by the CBDT ?"
(Akil Kureshi, J.) (Ms.Sonia Gokani, J.) HC-NIC Page 1 of 2 Created On Wed Jun 29 03:12:48 IST 2016 TAXAP/1326/2009 2/2 ORDER (vjn) HC-NIC Page 2 of 2 Created On Wed Jun 29 03:12:48 IST 2016