Gujarat High Court
Commissioner Of Income Tax-Vi vs Eternal Motors Pvt Ltd - Opponent(S) on 8 March, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/1497/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1497 of 2009
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COMMISSIONER OF INCOME TAX-VI - Appellant(s)
Versus
ETERNAL MOTORS PVT LTD - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
8th March 2011
ORAL ORDER (Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
Revenue seeks to raise following questions of law, challenging the judgment of the Income Tax Appellate Tribunal, Ahmedabad Bench dated 16th January 2009 :-
[A] "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in confirming the deletion of addition of Rs. 14,66,626/= made by the Assessing Officer on account of unexplained credits u/s. 68 of the Act ?"
[B] Whether on the facts and in the circumstances of the case, the Appellate Tribunal erred in law in deleting the addition of Rs. 36,250/= on account of disallowance of interest expenditure ?"
In so far as the second question is concerned, we find no substantial question of law arises. Such question is, therefore, refused.
With respect to the first question, Tax Appeal is admitted. To be heard with Tax Appeal No. 927 of 2009.
{Akil Kureshi, J.}
{Ms. Sonia Gokani, J.}
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TAXAP/1497/2009 2/2 ORDER
Prakash*
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