Gujarat High Court
Commissioner Of Income Tax vs Naroda Enviro Projects ... on 17 January, 2017
Bench: M.R. Shah, B.N. Karia
O/TAXAP/885/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 885 of 2016
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COMMISSIONER OF INCOME TAX....Appellant(s)
Versus
NARODA ENVIRO PROJECTS LTD....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 17/01/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 12.02.2016 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No. 152/Ahd/2013 for A.Y. 200506, the Revenue has preferred the present Appeal for the following proposed substantial questions of law: "(A). Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the reopening of assessment on the basis of audit objection is not permissible, that resulted into deletion of addition of Rs.1,38,08,347/ on account of Depreciation?
(B). Whether Appellate Tribunal was correct in law in restoring issue of deduction u/s. 801 A (4) of the Income Tax Act to the file of Assessing Officer, when such deduction was not claimed in the return of income?"
2. Now, so far as proposed question No. B is concerned, whether the Appellate Tribunal was correct in law in restoring issue of deduction Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Aug 12 12:06:03 IST 2017 O/TAXAP/885/2016 ORDER u/s. 801 A (4) of the Income Tax Act to the file of Assessing Officer, when such deduction was not claimed in the return of income, at the outset, it is required to be noted that, as the learned Tribunal has restored the aforesaid issue to the file of Assessing Officer, the Assessing Officer is required to consider the same in accordance with law and on merits and more particularly considering the decision of this Court in the case of CIT Vs. Mitesh Impex reported in (2014) 46 Taxmann.com 30 (Guj.).
3. Under the circumstance, when the matter is restored to the file of the Assessing Officer, we do not propose to entertain the said question. The present Appeal qua question No. B, stands dismissed.
4. Having heard Ms. Bhatt, learned advocate appearing on behalf of Revenue, present Appeal is ADMITTED to consider the following substantial question of law: "(A). Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the reopening of assessment on the basis of audit objection is not permissible, that resulted into deletion of addition of Rs.1,38,08,347/ on account of Depreciation?
(M.R. SHAH, J.) (B.N. KARIA, J.) P. D. RAHEVAR Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Aug 12 12:06:03 IST 2017