Gujarat High Court
The Commissioner Of Income Tax ... vs Gujarat Chief Minister Relief ... on 22 March, 2016
Author: Harsha Devani
Bench: Harsha Devani, G.R.Udhwani
O/TAXAP/173/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 173 of 2016
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THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)....Appellant(s)
Versus
GUJARAT CHIEF MINISTER RELIEF FUND....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 22/03/2016
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) Heard Mrs. Mauna Bhatt, learned Senior Standing Counsel for the appellant.
ADMIT. The following substantial question of law arises for consideration:
"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is justified in allowing benefits of section 11 of the Income Tax Act, 1961 and deleting the additions made under section 11(2) of the Act of Rs.8,21,58,996/-?"
(HARSHA DEVANI, J.) Page 1 of 2 HC-NIC Page 1 of 2 Created On Thu Mar 24 02:14:34 IST 2016 O/TAXAP/173/2016 ORDER (G.R.UDHWANI, J.) parmar* Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Mar 24 02:14:34 IST 2016