2015 (4) TMI 623

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 0) Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad, Bench "C", Ahmedabad (hereinafter referred to as "the ITAT") dated 16/06/2006 in ITA No.4269/Ahd/2003, the revenue has preferred the present Tax Appeal to consider the following substantial questions of law; (A) Whether the Appellate Tribunal was right in law .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he case of Commissioner of Income Tax Vs. Gujarat State Road Transport Corporation reported in [2014] 366 ITR 170 (Guj). (3.0) Shri Soparkar, learned advocate appearing on behalf of the assessee has submitted that as such in view of the decision of the Division Bench of this Court in the case of Gujarat State Road Transport Corporation (Supra) and one another decision of the Division Bench of thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Assessing Officer with respect to the directions under Section 36(1)(va) of the Act and with a direction to the Assessing Officer to pass an appropriate order in accordance with law and on its own merits and in light of the observations / decisions of this Court in the case of Gujarat State Road Transport Corporation (Supra) and Amoli Organics (P) Ltd (Supra). (4.1) In view of the above and fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X