Gujarat High Court
A.C.I.T vs Ravi Construction....Opponent(S) on 17 November, 2014
Author: Ks Jhaveri
Bench: Ks Jhaveri, K.J.Thaker
O/TAXAP/313/2002 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 313 of 2002
================================================================
A.C.I.T.....Appellant(s)
Versus
RAVI CONSTRUCTION....Opponent(s)
================================================================
Appearance:
MR SUDHIR M MEHTA, ADVOCATE for the Appellant(s) No. 1
MR MANISH J SHAH, ADVOCATE for the Opponent(s) No. 1
================================================================
CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 17/11/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. In support of his case, Mr. Mehta, learned Advocate for the appellant-Revenue, has placed reliance on a decision of the Apex Court in "COMMISSIONER OF INCOME TAX VS. VIJAYA ENTERPRISE", [2011] 332 ITR 235, whereas, Mr. Shah, learned Advocate for the respondent- assessee, has cited the following judgments of other High Courts to strengthen his case;
(1) "COMMISSIONER OF INCOME TAX Vs. ALAGENDRAN FINANCE LTD.", [2003] 264 ITR 0269;
(2) "COMMISSIONER OF INCOME TAX Vs. MOHTA CONSTRUCTION CO.", [2005] 273ITR 0276;
Page 1 of 2 O/TAXAP/313/2002 ORDER
(3) "COMMISSIONER OF INCOME TAX VS. ANSAL
HOUSING FINANCE AND LEASING", [2013] 354 ITR 0180;
2. To enable the learned Advocates for the respective parties to go through the above- mentioned decisions, S.O. to 19TH NOVEMBER, 2014.
(K.S.JHAVERI, J.) (K.J.THAKER, J) UMESH Page 2 of 2