Gujarat High Court
Pri.Commissioner Of Income Tax vs Adani Enterprise Ltd.....Opponent(S) on 7 December, 2015
Author: Akil Kureshi
Bench: Akil Kureshi, Mohinder Pal
O/TAXAP/711/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 711 of 2015
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PRI.COMMISSIONER OF INCOME TAX-1....Appellant(s)
Versus
ADANI ENTERPRISE LTD.....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE MOHINDER PAL
Date : 07/12/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following questions of law:
(A) Whether on the facts and in the circumstances of case and in law, the tribunal was right in quashing the order passed by the CIT u/s 263 of the Act?
(B) Whether on the facts and in the circumstances of case and in law, the tribunal was right in holding that, on merits also the case tilt in favour of assessee, especially when the CIT had set aside the issue to the file of the AO to be decided afresh?
(AKIL KURESHI, J.) (MOHINDER PAL, J.) Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Dec 09 02:05:26 IST 2015 O/TAXAP/711/2015 ORDER ashish Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Dec 09 02:05:26 IST 2015