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Gujarat High Court

Commissioner Of Income Tax-I vs Gujarat State Fertilizers And ... on 7 March, 2011

Author: Akil Kureshi

Bench: Akil Kureshi

         TAXAP/1139/2009                            1/1                                        ORDER


                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


                                TAX APPEAL No. 1139 of 2009


         =========================================================
                     COMMISSIONER OF INCOME TAX-I - Appellant(s)
                                       Versus
            GUJARAT STATE FERTILIZERS AND CHEMICALS LIMITED - Opponent(s)
         =========================================================
         Appearance :
         MR MANISH R BHATT Sr Advocate with Ms MAUNA M BHATT for Appellant
         None for Opponent(s) : 1,
         =========================================================
                           CORAM :        HONOURABLE MR.JUSTICE AKIL KURESHI


                                          and

                                          HONOURABLE MS JUSTICE SONIA GOKANI
                                          7th March 2011

         ORAL ORDER        (Per : HONOURABLE MR.JUSTICE AKIL KURESHI)

Counsel for the Revenue pointed out that in case of this very assessee, in earlier years, the Revenue's appeal has been admitted only for consideration of one of the questions. Hence, Tax Appeal is admitted for consideration of the following substantial question of law -

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the order of the CIT [A] in respect of all allowance of provision for premium on redemption of debentures ?"

To be heard with Tax Appeal No. 50 of 2007.

{Akil Kureshi, J.} {Ms. Sonia Gokani, J.} Prakash* HC-NIC Page 1 of 1 Created On Thu Mar 17 02:05:02 IST 2016