The Principal Commissioner of Income-tax v. Siyaram Metals Pvt. Ltd
[Citation -2020-LL-0203-7]
| Citation | 2020-LL-0203-7 |
|---|---|
| Appellant Name | The Principal Commissioner of Income-tax |
| Respondent Name | Siyaram Metals Pvt. Ltd. |
| Court | HIGH COURT OF GUJARAT AT AHMEDABAD |
| Relevant Act | Income-tax |
| Date of Order | 03/02/2020 |
| Assessment Year | 2004-05 |
| Judgment | View Judgment |
| Keyword Tags | suppressed sales • question of law • central excise |
| Bot Summary: | The Revenue has proposed the following question of law, for the consideration of this Court: Whether the Appellate Tribunal has erred on law and on facts in deleting the addition made on account of suppressed sales and under invoicing without appreciating that the matter is still pending before the Commissioner of Central Excise for fresh adjudication Page 1 of 2 Downloaded on : Wed Feb 05 09:53:21 IST 2020 C/TAXAP/46/2020 ORDER 3. Our attention has been drawn to the order passed by this Court dated 25th June, 2019 Tax Appeal No.183 of 2019, in the case of very same assesses. In Tax Appeal No.183 of 2019 for the A.Y.2002-03, the very same question, as proposed in the present appeal, was considered by this Court. The Tax Appeal No.183 of 2019 came to be dismissed by this Court. Having heard Ms.Bhatt, the learned senior standing counsel appearing for the Revenue and having considered the proposed question of law and also having gone though the findings on record by the Tribunal, we are of the view that no error not to speak of any error of law could be said to have been committed by the Tribunal while passing the impugned order. The question proposed, cannot be termed as the question of law much less the substantial question of law. In the result, the Tax Appeal fails and is hereby dismissed. |