Gujarat High Court
Principal Commissioner Of Income Tax2 vs Kiri Dyes And Chemical Ltd on 19 June, 2018
Author: M.R. Shah
Bench: M.R. Shah, A.Y. Kogje
C/TAXAP/682/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 682 of 2018
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PRINCIPAL COMMISSIONER OF INCOME TAX2
Versus
KIRI DYES AND CHEMICAL LTD
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Appearance:
MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
Date : 19/06/2018
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Heard learned Advocate Mrs. Mauna M. Bhatt appearing on behalf of the appellant - Revenue.
2. The present Appeal is admitted to consider the following question of law :-
"Whether the Appellate Tribunal substantially erred in law in deleting the addition made on account of unutilized CENVAT credit u/s 145A of the Income Tax Act?"
3. To be heard with Tax Appeal No.748/2013 and other allied Appeals.
Sd/-
(M.R. SHAH, J) Sd/-
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