Gujarat High Court
Commissioner Of Income Tax vs M/S. Meghmani Organics Ltd. ... on 24 July, 2007
TAXAP/1481/2006 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1481 of 2006
With
TAX APPEAL No. 1482 of 2006
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COMMISSIONER OF INCOME TAX Appellant(s)
Versus
M/S. MEGHMANI ORGANICS LTD. Opponent(s)
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MR MANISH R BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 24/07/2007
ORAL ORDER
Heard learned counsel for the appellant.
The appeal is admitted in terms of the following substantial question of law.
"(A) Whether on facts and circumstances of the case, the ITAT is justified in holding that the mistake in computation of deduction u/s.80HHC of the Act by applying wrong law was not a mistake apparent from record within the meaning of Sec.154 of the Act?
(B) Whether on facts and in the circumstances of the case the ITAT is justified in condoning the delay of three years and twenty seven days in filing appeal?"
Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
(Y.R. MEENA, C.J.) (AKIL KURESHI, J.) kailash