Gujarat High Court
Commissioner Of Income TaxIi vs Kunal Organics Pvt. Ltd. Opponent(S) on 3 December, 2009
Bench: K.A.Puj, Rajeshh. Shukla
TAXAP/1988/2008 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1988 of 2008
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COMMISSIONER OF INCOME TAXII Appellant(s)
Versus
KUNAL ORGANICS PVT. LTD. Opponent(s)
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Appearance :
MR MR BHATT, SENIOR COUNSEL with MRS MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE K.A.PUJ
and
HONOURABLE MR.JUSTICE RAJESHH. SHUKLA
Date : 03/12/2009
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE K.A.PUJ)
1. The Commissioner of Income tax II, Ahmedabad has filed this Tax Appeal under Sec. 260A of the Income tax Act, 1961 for Assessment Year 199899 proposing to formulate the following substantial question of law for consideration and determination of this Court:
"Whether the Appellate Tribunal is right in law and on facts in confirming order passed by the CIT(A) deleting the addition of Rs.8,00,000/ being deemed dividend u/s.2(22)
(e) of the Act?"
HC-NIC Page 1 of 2 Created On Fri Feb 19 02:23:05 IST 2016 TAXAP/1988/2008 2/2 ORDER
2. Mr. MR Bhatt, learned Senior Counsel appearing for the appellant submitted that in the assessee's own case, earlier, an appeal involving similar substantial question, has been admitted. He places on record a copy of order of this Court, passed in Tax Appeal No. 623 of 2008, involving similar question of law.
3. In the above view of the matter, this Tax Appeal is admitted and the substantial question of law, as referred to hereinabove, is formulated for consideration and determination of this Court.
4. Notice to the other side. Additional paperbook, if any, to be filed within three months from today.
5. To be heard with Tax Appeal No. 623 of 2008.
[ K. A. Puj, J. ] [ Rajesh H. Shukla, J. ]
hiren
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