C.I.T-II, Ahmedabad v. Gujarat Mineral Devt. Corp. Ltd
[Citation -2015-LL-0223-9]
| Citation | 2015-LL-0223-9 |
|---|---|
| Appellant Name | C.I.T-II, Ahmedabad |
| Respondent Name | Gujarat Mineral Devt. Corp. Ltd. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 23/02/2015 |
| Judgment | View Judgment |
| Keyword Tags | sales tax liability • substantial question law |
| Bot Summary: | The High Court has not considered two questions that were framed by the Revenue viz: B Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the disallowance of sales tax liability of Rs.1,03,67,185/- D Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the disallowance of sales tax liability of Rs.17,33,53,812/- Under the circumstances, we set aside the order of the High Court to this limited extent and the High Court may consider whether the aforesaid questions of law are substantial questions of law arising in the appeal Signature Not Verified preferred by the Revenue. Digitally signed by Meenakshi Kohli Date: 2015.02.25 06:41:38 IST Reason: We may mention that learned counsel for the assessee 1 says that the issues have been considered in his favour by this Court and also by the High Court for the previous assessment years. UPON hearing the counsel the Court made the following ORDER Leave granted. The civil appeal is disposed of in terms of the signed order. COURT MASTER COURT MASTER Signed Order is placed on the file 3. |