Commissioner Of Income-Tax v. M/S.cama Hotels Ltd
High Court
25 Mar 1998 In favour of: Revenue
Forum / Bench
High Court · gujarathc
Parties
Commissioner Of Income-Tax v. M/S.cama Hotels Ltd
Date of order
25 Mar 1998
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Income-Tax v. M/S.cama Hotels Ltd, the High Court (1998) allowed the appeal. The decision went in favour of the Revenue.
Issue: Whether it is to be circulated to the Civil Judge? -------------------------------------------------------------- COMMISSIONER OF INCOME-TAX Versus M/S.CAMA HOTELS LTD. -------------------------------------------------------------- Appearance: MR B B Naik for Mr.
Decision: We therefore, direct the Tribunal to forward statement of case in respect of these two questions.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
INCOME TAX APPLICATION No 26 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
M/S.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 two questions 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. 11,66,033/- being expenditure incurred to renovate the hotels room, conference hall etc.? 2. Whether, the Appellate Tribunal is right in law and on facts in directing the Assessing Officer to allow depreciation on Swimming Pool treating it as a plan ?" 2.��On going through the record, it appears that these questions of law arise for consideration of this Court. We therefore, direct the Tribunal to forward statement of case in respect of these two questions. Rule is made absolute accordingly with no order as to costs.
�...
***darji
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