Commissioner Of Income-Tax v. Cama Hotels Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX APPLICATION No 28 of 1998 For Approval and Signature: Hon'ble MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE KUNDAN SINGH ============================================================ 1. Whether Reporters of Local Papers may be allowed to see the judgements? 2. To be referred to the Reporter or not? 3. Whether Their Lordships wish to see the fair copy of the judgement? 4. Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? -------------------------------------------------------------- COMMISSIONER OF INCOME-TAX Versus CAMA HOTELS LTD. -------------------------------------------------------------- Appearance: MR B B Naik for Mr. MANISH R BHATT for Petitioner MR JP SHAH for the Respondent -------------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE KUNDAN SINGH Date of decision: 25/03/98 ORAL JUDGEMENT ��(Per R.K.Abichandani,J) ��Rule. Learned counsel Mr. J.P.Shah for the respondent waives service of Rule. The Revenue has suggested the following question seeking a direction on the Income-tax Appellate Tribunal to forward statement of case in respect thereof under section 256(2) of the Income-tax Act, 1961. "1.Whether, the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 38,62,972/- being expenditure incurred to renovate the hotels room, conference hall etc.?" 2.��On going through the record, it appears that this question of law arises for consideration of this Court. We therefore, direct the Tribunal to forward statement of case in respect of this question. Rule is made absolute accordingly with no order as to costs. ����... ***darji