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Gujarat High Court

Commissioner Of Income Tax Rajkot-I vs Mehta Unani Pharmacy ... on 1 December, 2014

Author: Ks Jhaveri

Bench: Ks Jhaveri, K.J.Thaker

        O/TAXAP/1350/2006                               ORDER




         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                       TAX APPEAL NO. 1350 of 2006

================================================================
       COMMISSIONER OF INCOME TAX RAJKOT-I....Appellant(s)
                           Versus
         MEHTA UNANI PHARMACY CO.P.LTD.....Opponent(s)
================================================================
Appearance:
MR. P.G. DESAI, LEARNED ADVOCATE for the Appellant(s) No. 1
MRS SWATI SOPARKAR, ADVOCATE for the Opponent(s) No. 1
================================================================

        CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
               and
               HONOURABLE MR.JUSTICE K.J.THAKER

                             Date : 01/12/2014
                              ORAL ORDER

(PER : HONOURABLE MR.JUSTICE KS JHAVERI)

1. By way of this appeal, the appellant­revenue  has   challenged   the   order   dated   31.03.2006   passed   by  the   Income   Tax   Appellate   Tribunal,   Rajkot   in   ITA  No.880/RJT/04 for the Assessment Year 2000­01.

2. While   admitting   this   Appeal   on   14.06.2007,  the   court   had   formulated   the   following   substantial  question of law:­ "Whether   in   the   facts   and   circumstances   of   the   case,   the   appellate   Tribunal   was   right   in   law   and   on   the   facts   in   dismissing   the   appeal of the Appellant on the grounds that   Page 1 of 2 O/TAXAP/1350/2006 ORDER the   tax   effect   involved   was   below   Rs.1.00   lakh in light of the instructions of Central   Board of Direct Taxes and not deciding it on   merits ?" 

3. Heard   the   learned   advocates   appearing   for  the   parties  and   perused  the   material   on   record.  Mr.  Desai,   learned   advocate   for   the   revenue   states   that  the amount involved in the present case is small one  and   there   is   low   revenue   effect,   and   as   per   CBDT  instructions,   the  revenue   ought   not  to  have   come   in  appeal,   therefore,   this   appeal   is   required   to   be  dismissed. 

4. In   that   view   of   the   matter,   the   present  appeal is dismissed. Accordingly, the question posed  in this appeal is answered in favour of the assessee  and against the revenue. 

(K.S.JHAVERI, J.) (K.J.THAKER, J) PAWAN Page 2 of 2