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Gujarat High Court

The Commissioner Of Income Tax­I ­ vs Friends Oil & Chemical Terminals (P) ... on 25 April, 2008

         TAXAP/229/2008                               1/1                                             ORDER



                    IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                   TAX APPEAL No. 229 of 2008

         ======================================
                 THE COMMISSIONER OF INCOME TAX­I ­ Appellant(s)
                                    Versus
            FRIENDS OIL & CHEMICAL TERMINALS (P) LTD. ­ Opponent(s)
         ====================================== 
         Appearance :
         MRS MAUNA M BHATT for Appellant(s) : 1,MR MANISH R BHATT for 
         Appellant(s) : 1,
         None for Opponent(s) : 1,
         ======================================
                    CORAM :  HONOURABLE THE CHIEF JUSTICE Y.R.MEENA

                                 and

                                 HONOURABLE MR.JUSTICE J.C.UPADHYAYA

                                          Date : 25/04/2008 
                                             ORAL ORDER 

Heard the learned counsel for the appellant. 

The appeal is admitted in terms of the following question:­ "Whether   the   Appellate   Tribunal   is   right   in   law   and   on   facts   in confirming the order passed by the CIT (A) in directing the Assessing Officer to allow depreciation at the rate of 25% on oil storage tank considering   the   same   to   be   plant,   as   against   10%   allowed  by   the Assessing Officer treating the same as building?"

Issue notice to the other side. Paper book be filed within 3 months.  List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.)       (J.C. Upadhyaya, J.) binoy/P* HC-NIC Page 1 of 1 Created On Tue Jul 12 00:52:09 IST 2016