Gujarat High Court
Dy.C.I.T.(Asstt.) vs Sayaji Industries Ltd on 14 June, 2005
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 331 of 2004
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DY.C.I.T.(ASSTT.) - Petitioner(s)
Versus
SAYAJI INDUSTRIES LTD. - Respondent(s)
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Appearance :
MS M.M. BHATT for Petitioner No(s).: 1.
None for Respondent No(s).: 1.
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CORAM :THE HON'BLE MR.JUSTICE D.A.MEHTA
MS.JUSTICE H.N.DEVANI
Date : 14/06/2005
ORAL ORDER(Per : THE HON'BLE MR.JUSTICE D.A.MEHTA)
Heard Ms.M.M.Bhatt, learned Standing Counsel for the appellant revenue. It is pointed out that in the case of the respondent - assessee itself in Tax Appeal No.326 of 2000 three questions have been raised by this Court vide its order dated 20.10.2000.
Hence, ADMIT.
The following substantial questions of law arise for determination :-
"(1) Whether the Appellate Tribunal is right in law and on facts in directing the assessing officer to allow deduction of expenses under Section 37(4), in respect of guest house expenses?
(2) Whether, the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs.53,334/- made under Section 37(3) read with Rule 6D of the Income Tax Rules ? (3) Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs.32,38,223/- made under Section 35AB read with Section 37 of the Act ?"
To be heard along with Tax Appeal No.326 of 2000.
[D.A.MEHTA, J] [H.N.DEVANI, J] Bhavesh