Gujarat High Court
Commissioner vs M/S on 20 June, 2012
Author: V. M. Sahai
Bench: V. M. Sahai
Gujarat High Court Case Information System
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TAXAP/598/2011 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 598 of 2011
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COMMISSIONER
OF INCOME TAX CENTRAL-II - Appellant
Versus
M/S
BALAJI WAFERS PVT LTD - Opponent
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Appearance
:
MRS
MAUNA M BHATT for Appellant.
None for
Opponent.
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CORAM
:
HONOURABLE
MR.JUSTICE V. M. SAHAI
and
HONOURABLE
MR.JUSTICE N.V. ANJARIA
Date
: 20/06/2012
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M. R. Bhatt, learned Senior Standing Counsel for the appellant - revenue.
ADMIT.
We formulate the following substantial question of law which arises in this appeal as under :-
"Whether the Appellate Tribunal is right in law and on facts in setting aside the orders passed by the CIT (C)-II, Ahmedabad under Section 263 of Income-tax Act holding that the assessee is eligible for deduction under Section 80IB(11A) of Income-tax Act, 1961 in respect of the additional profits disclosed consequent to the search ?"
Issue notice to the other side. Paper book be filed within 3 months.
[V. M. SAHAI, J.] [N. V. ANJARIA, J.] Savariya Top