In Commissioner Of Income Tax-Ii - Appellant(S v. M/S Frontline Corporation Ltd - Opponent(S, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Issue: Whether the Appellate Tribunal is right in law and on facts in cancelling charging of interest u/s.234D??” Issue notice to the respondent.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 429 of 2011
=========================================================COMMISSIONER OF INCOME TAX-II - Appellant(s)Versus
M/S FRONTLINE CORPORATION LTD - Opponent(s)
=========================================================Appearance :
MRS MAUNA M BHATTfor Appellant(s) : 1,None for Opponent(s) : 1,
=========================================================
CORAM :HONOURABLE MR.JUSTICE V. M. SAHAI
and
HONOURABLE MR.JUSTICE N.V. ANJARIA
Date : 27/06/2012
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
We have heard Mrs. Mauna M. Bhatt, learned counsel for the
Revenue.
Admit. We formulate the following substantial question of law:
“1. Whether the Appellate Tribunal is right in law and on facts in cancelling charging of interest u/s.234D??”
Issue notice to the respondent. Paper Book be submitted within three
months.
(V.M. SAHAI, J.)
(N.V. ANJARIA, J.)
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