Gujarat High Court
Commissioner Of Income Tax-Iii vs Purnima Advertising Agency Pvt. Ltd. - ... on 30 June, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/136520/2008 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1365 of 2008
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COMMISSIONER OF INCOME TAX-III - Appellant(s)
Versus
PURNIMA ADVERTISING AGENCY PVT. LTD. - Opponent(s)
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Appearance :
MR MANISH BHATT, SR ADVOCATE WITH MRS MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 30/06/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Admit.
Issue notice on the following substantial questions of law:
1. Whether the Appellate Tribunal is right in law and on facts in confirming order passed by the CIT(A) deleting the addition of Rs.5,71,055/ being the claim of bad debt disallowed by the Assessing Officer?
2. Whether the Appellate Tribunal has not erred in law and on facts in not appreciating that the assessee had not fulfilled the conditions laid down u/s.36(2) of the Act as the amount of Rs. 5,71,055/ was never included in the assessee's income?
(K.S.RADHAKRISHNAN,C.J.) (AKIL KURESHI,J.) (raghu) HC-NIC Page 1 of 1 Created On Thu Jun 16 00:46:23 IST 2016