Gujarat High Court
Commissioner Of Income Tax-Iii vs Parikh Spices Products Pvt Ltd - ... on 28 December, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/1794/2010 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1794 of 2010
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COMMISSIONER OF INCOME TAX-III - Appellant(s)
Versus
PARIKH SPICES PRODUCTS PVT LTD - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
MR SN DIVATIA for Opponent(s) : 1,
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CORAM : HONOURABLE MR. JUSTICE AKIL KURESHI
and
HONOURABLE Ms. JUSTICE SONIA GOKANI
28th December 2011
ORAL ORDER (Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
Tax Appeal is admitted for consideration of following substantial questions of law : [A] "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 14,69,566/= made on account of bad debts ?"
[B] "Whether the Appellate Tribunal is right in law and on facts in deleting the addition made in respect of loss on sale of shares of Rs. 30,72,479/= ?"
[C] "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance made in respect of earlier year's expenses of Rs. 1,34,814/= ?"
HC-NIC Page 1 of 2 Created On Thu Mar 03 01:54:15 IST 2016 TAXAP/1794/2010 2/2 ORDER We notice that revenue has also raised additional question of deletion of disallowance with respect to earlier year's expenses. However, the amount involved is not very large. On that ground, this Appeal is not entertained.
{Akil Kureshi, J.} {Ms. Sonia Gokani, J.} Prakash* HC-NIC Page 2 of 2 Created On Thu Mar 03 01:54:15 IST 2016