Mitesh Rolling Mills P. Ltd. vs Commissioner Of Income-Tax on 6 September, 2001
Equivalent citations: [2002]258ITR278(GUJ)
Author: M.S. Shah
Bench
Mitesh Rolling Mills (P) Ltd. vs Cit on 6 September, 2001
Equivalent citations: (2002)177CTR(GUJ)142
Author: M.S. Shah
Bench: M.S. Shah
decision of the Gujarat High Court in the case of Mitesh
Rolling Mills (P) Ltd. Vs. CIT (258 ITR 278) (Guj.) and decision of
Rajasthan ... Gujarat High Court in
the case of Mitesh Rolling Mills (P) Ltd. Vs. CIT (supra), which is asunder:-
''In the instant case
upon the judgment of
Gujarat High Court in the case of Mitesh Rolling Mills Pvt.Ltd. vs. CIT
258 ITR 278 (Guj.) and decisions ... Noorjahan 237 ITR 570 (SC)
3. Mitesh Rolling Mills (P) Ltd. vs. CIT 258 ITR 278 (Guj.)
4. India Rice Mills
High Court of Gujarat in the case of Mitesh
Rolling Mills (P) ltd. Vs. CIT (2002) 258 ITR 278 (Guj).
6. Per Contra
Gujarat
High Court in Mitesh Rolling Mills P. Ltd. v. Commissioner of
Income-Tax , [2002] 258 ITR 278.
5. We have given our thoughtful consideration
Gujarat High Court judgment in the
case of Mitesh Rolling Mills (P.) Ltd. vs. CIT (2002) 124
Taxmann.com 620 (Guj.) and the Co-ordinate
DCIT Vs. Rohini Builders , 256 ITR 360
and Mitesh Rolling Vs. CIT , 258 ITR 278, it is submitted that additions
ought not to have been
Noorjahan 237 ITR 570(SC) and Mitesh Rolling Mills Private Limited reported
in 258 ITR 278(Guj) are distinguishable on facts and are not applicable ... Gujarat High Court in the case of Mitesh Rolling Mills Private Limited
reported in 258 ITR 278(Guj) , decision of the Hon'ble Supreme
Gujarat High Court in case of Mitesh Rolling Mills (P) Ltd. vs.
CIT-258 ITR 278
IV. Hon'ble Gujarat High Court in case ... Noorjahan-237ITR 570 (SC)
Mitesh Rolling Mills (P.) Ltd. vs. CIT-258 ITR 278 (Guj. HC)
ACIT vs. Geera Finance Ltd. -Tax Appeal