Commissioner Of Income Tax-8 vs M/S. Gem Plus Jewellery India Ltd on 23 June, 2010
Author: D.Y.Chandrachud
Bench: D.Y.Chandrachud ... Commissioner of Income Tax-8 ..Appellant.
Vs.
M/s. Gem Plus Jewellery India Ltd. ..Respondent.
....
Ms Suchitra Kamble for the Appellant.
Ms Arti Vissanji with
this court in the case of Commissioner of
Income-Tax vs. Gem Plus Jewellery India Ltd. , [2011] 330 ITR 175
(Bombay), in support ... objection, does not dispute that the decision of
this court in Gem Plus Jewellery India Ltd. , (supra) applies to the
present facts. However, refuses
relying on the decision in the case of Gem Plus
Jewellery India Ltd ignoring that the department has not
Gaikwad RD
2/5 16-ositxa ... decision of this Court in Commissioner of Income Tax v. Gem
Plus Jewellery India Ltd.1 and which was considered by the Apex
Court
Tribunal was justified in relying on the
decision of Gem Plus Jewellery India Ltd. 330
ITR 175 (Bom) in holding that for the
purpose ... Jurisdictional
High Court in the case of M/s Gem Plus
Jewellery India Ltd.and has filed an SLP
before the Supreme Court
Revenue by the decision of this Court in CIT v/s.
Gem Plus Jewellery India Pvt. Ltd., 330 ITR 175.
(ii) In the above view ... issue stands concluded by the decision of
this Court in Gem. Plus Jewellery India Pvt. Ltd. , (supra), the question
as proposed does not give rise
Revenue by the decision of this Court
in CIT V/s. Gem Plus Jewellery India Pvt. Ltd. 330 ITR 175.
In the above view ... issue stands concluded by the decision
of this Court in Gem. Plus Jewellery India Pvt. Ltd. (Supra), the
question as proposed does not give rise
judgment of this Court
in case of CIT Vs. Gems Plus Jewellery India Ltd. (2011) 330 ITR 175
in which the Court held that
Revenue by the decision of this Court in CIT V/s. Gem Plus
Jewellery India Pvt. Ltd. 330 ITR 175.
In the above view ... issue stands concluded by the decision of this
Court in Gem. Plus Jewellery India Pvt. Ltd. (Supra), the question as
proposed does not give rise
decision of this Court in Commissioner of Income
Tax Vs. Gem Plus Jewellery India Ltd.1 . As the impugned order
of the Tribunal has only
solely relying on the Bombay High Court's
decision of Gem Plus Jewellery {330 ITR 175 (Bom)} which has been
contested by the Revenue
