Gujarat High Court
Deputy Commissioner Of Income Tax vs Shell Global Solutions International ... on 4 October, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
O/TAXAP/428/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 428 of 2017
[On note for speaking to minutes of order dated 19/09/2017 in
O/TAXAP/428/2017 ]
With
TAX APPEAL NO. 429 of 2017
TO
TAX APPEAL NO. 430 of 2017
==========================================================
DEPUTY COMMISSIONER OF INCOME TAX....Appellant(s)
Versus
SHELL GLOBAL SOLUTIONS INTERNATIONAL BV....Opponent(s)
==========================================================
Appearance:
MR NITIN K MEHTA, ADVOCATE for the Appellant(s) No. 1
==========================================================
CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 04/10/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Through this note, it is pointed out that while admitting Tax Appeals No. 428 of 2017 to 430 of 2017, counsel for the respondent, who was on caveat, was heard. In the title of the order his appearance is not reflected. In the order dated 19.09.2017 of the said tax appeals, appearance of counsel Shri Saurabh Soparkar with Mr. B.S.Soparkar be shown.
(AKIL KURESHI, J.)
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(BIREN VAISHNAV, J.)
Jyoti
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 428 of 2017 With TAX APPEAL NO. 429 of 2017 With TAX APPEAL NO. 430 of 2017 ========================================================== DEPUTY COMMISSIONER OF INCOME TAX....Appellant(s) Versus SHELL GLOBAL SOLUTIONS INTERNATIONAL BV....Opponent(s) ========================================================== Appearance:
MR NITIN K MEHTA, ADVOCATE for the Appellant(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE BIREN VAISHNAV Date : 19/09/2017 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax appeal is admitted for consideration of following substantial questions of law:
1. Whether the Income Tax Appellate Tribunal was right in law in holding that the respondent-assessee- a non-resident, was not liable to pay interest under sections 234B and 234C of the Act when it was established that the advance tax paid by the assessee was less than the ultimate tax liability ascertained?
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2. Whether the Income Tax Appellate Tribunal was right in law in holding that the Assessing Officer should have exercised the power of rectification when the question of deletion of the interest under sections 234B and 234C of the Act was raised by the assessee in such rectification application?
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