Gujarat High Court
Commissioner Of Income Tax-Ii vs Mayur Polypack Pvt Ltd - Opponent(S) on 8 March, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/1483/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1483 of 2009
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COMMISSIONER OF INCOME TAX-II - Appellant(s)
Versus
MAYUR POLYPACK PVT LTD - Opponent(s)
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Appearance :
MR MR BHATT, SR. ADV. WITH MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 08/03/2011
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial question of law:
"A. Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by CIT(A) with regard to deduction under Section 88HHC of the Act on the ground that the Assessing Officer could not have invoked Section 147 when the earlier order of the Assessing Officer had merged with the order of the CIT (A)?
B. Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by CIT(A) directing the Assessing Officer to allow deductions to the assessee under Section 80IB by not excluding the amount of (i) Rebate and Discount of Rs.13,58,591/- (ii) Foreign Exchange Rate Fluctuation of Rs.14,059/- and (iii) Scrap Sale of Rs.1,586/-, when the above referred items cannot be stated to be, 'derived from the HC-NIC Page 1 of 2 Created On Sat Jun 18 02:23:07 IST 2016 TAXAP/1483/2009 2/2 ORDER industrial activity'?"
To be heard with Tax Appeal No.623 of 2008.
(Akil Kureshi, J.) (Ms.Sonia Gokani, J.) (vjn) HC-NIC Page 2 of 2 Created On Sat Jun 18 02:23:07 IST 2016