Gujarat High Court
Commissioner Of Income Tax vs Coronation Flour Mills Opponent(S) on 12 October, 2006
TAXAP/647/2006 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 647 of 2006
To
TAX APPEAL No. 648 of 2006
======================================
COMMISSIONER OF INCOME TAX Appellant(s)
Versus
CORONATION FLOUR MILLS Opponent(s)
======================================
Appearance :
MR MANISH R BHATT for Appellant(s) : 1,
MRS SWATI SOPARKAR for Opponent(s) : 1,
======================================
HONOURABLE THE ACTING CHIEF JUSTICE
CORAM :
Y.R.MEENA
and
HONOURABLE MR.JUSTICE A.S.DAVE
Date : 12/10/2006
ORAL ORDER
As no notice was issued, there is no need to hear the other side.
Heard learned counsel for the appellant.
The appeals are admitted in terms of the following questions: "(A) Whether the Appellate Tribunal is right in law and on facts in confirming the view taken by the CIT (A) holding that mere fact that there was wide disparity in the consumption of electricity would not justify the rejection of the accounts and working out of unaccounted production and thereby deleting the addition made in respect of profit on unaccounted production?
TAXAP/647/2006 2/2 ORDER (B) Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT (A) holding that irregularities of maintenance of record and nonretaining of primary records did not prove the milling gain worked out by the Assessing Officer and thereby deleting the addition made on account of net milling gain?
(C) Whether the Appellate Tribunal has correctly appreciated the facts on record so as to confirm the view taken by the CIT (A) restricting the addition of Rs. 5,30,000/ out of Rs. 11,49,113/?
(D) Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT (A) deleting the addition of Rs. 1,52,756/ made in respect of undisclosed sale of bran?"
Issue notice to the other side. Paper book be filed within 3 months.
List the appeal for final hearing after 3 months.
A copy of this order be placed in connected appeal.
(Y.R. Meena, Actg.C.J.) (Anant S. Dave, J.) */Mohandas