Gujarat High Court
The Commissioner Of Income Tax ... vs Amul Research And Development ... on 25 February, 2021
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, Ilesh J. Vora
C/TAXAP/69/2021 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 69 of 2021
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THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)
Versus
AMUL RESEARCH AND DEVELOPMENT ASSOCIATION
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA
Date : 25/02/2021
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) This tax appeal is ordered to be admitted on the following substantial questions of law;
"(A) Whether the Tribunal was justified in holding that the amendment brought into the statute under Section 50C of the Act by Finance Act, 2016 w.e.f. 01.04.2017 is not prospective in operation and will relate to the date when the provisions of section 50C was introduced in the year 2005?
(B) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in remanding the issue back to the file of Assessing Officer, without appreciating the findings of the Assessing Officer and Commissioner (Appeals)?"
No notice is required to be issued to the respondent- assessee as Mr. Manish Shah, the learned counsel, has already entered his appearance.
(J. B. PARDIWALA, J) (ILESH J. VORA,J) Vahid Page 1 of 1 Downloaded on : Mon Jun 14 22:17:30 IST 2021