Gujarat High Court
Birla Vxl Limited vs Asst. Commissioner Of Income ... on 10 December, 2014
Author: Ks Jhaveri
Bench: Ks Jhaveri, K.J.Thaker
O/TAXAP/1425/2005 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1425 of 2005
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BIRLA VXL LIMITED, JAMNAGAR....Appellant(s)
Versus
ASST. COMMISSIONER OF INCOME TAX....Opponent(s)
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Appearance:
MRS SWATI SOPARKAR, ADVOCATE for the Appellant(s) No. 1
MR PRANAV G DESAI, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 10/12/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. Heard Mr. Soparkar, learned advocate for the appellantassessee and Mr. Desai, learned advocate for the respondentrevenue.
2. Learned advocate for the appellant contended that this matter pertains to Assessment Year 198889 and the period of six years was over on 31st July, 1995. However, assuming without admitting that even if the order of 24th April, 1991 is taken into consideration, the present proceedings are initiated on 31st July, 1997 i.e. after a gap of of six years.
3. He relied upon the decision of of this Court in the case of Krishna Metal Industries v. H.M. Page 1 of 2 O/TAXAP/1425/2005 ORDER Algotar, reported in [1997] 225 ITR, 852 and the decision of the Apex Court in the case of Calcutta Discount Co. Ltd. v. Income Tax Officer, Companies District Calcutta and another, reported in 1961 ITR,
191.
4. Learned advocate for the respondent has tried to support the order of the Tribunal by relying paragraph Nos.8 and 9. With a view to enable learned counsel for the respondent to place on record the Notice under section 147 of the I.T. Act, matter is adjourned to 17th December, 2014.
(K.S.JHAVERI, J.) (K.J.THAKER, J) pawan Page 2 of 2