Gujarat High Court
Commissioner Of Income Tax -I vs Liquid Control India P on 11 June, 2013
Bench: M.R. Shah, Sonia Gokani
COMMISSIONER OF INCOME TAX -I....Appellant(s)V/SLIQUID CONTROL INDIA P LTD....Opponent(s) O/TAXAP/464/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 464 of 2013 ======================================================== COMMISSIONER OF INCOME TAX -I....Appellant(s) Versus LIQUID CONTROL INDIA P LTD....Opponent(s) ============================================================== Appearance: MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1 ============================================================== CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MS JUSTICE SONIA GOKANI Date : 11/06/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Heard Mr.Parikh, learned counsel appearing on behalf of the appellant.
Present Appeal is admitted on the following substantial question of law :
Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the decision of CIT(A) and thereby deleting penalty on the ground of the assessee claiming deduction under section 80IB of the Act which was admitted by the assessee only after inquiries were made and direct questions were made during the assessment proceedings?
(M.R.SHAH, J.) Rafik (MS SONIA GOKANI, J.) Page 2 of 2