Gujarat Energy Transmission Corporation Ltd v. Deputy Commissioner Of Income Tax
High Court
22 Jan 2021 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Gujarat Energy Transmission Corporation Ltd v. Deputy Commissioner Of Income Tax
Date of order
22 Jan 2021
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Gujarat Energy Transmission Corporation Ltd v. Deputy Commissioner Of Income Tax, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/CA/3055/2020 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION NO. 3055 of 2020In
R/TAX APPEAL NO. 35 of 2021
==========================================================GUJARAT ENERGY TRANSMISSION CORPORATION LTD VersusDEPUTY COMMISSIONER OF INCOME TAX
==========================================================Appearance:
UCHIT N SHETH(7336) for the Applicant(s) No. 1MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1==========================================================
CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand
HONOURABLE MR. JUSTICE ILESH J. VORA
Date : 22/01/2021
ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1. We have heard Mr. Uchit N. Sheth, the learned counsel appearing for the applicant and Mr. Varun K. Patel, the learned Standing Counsel appearing for the respondent – Revenue. appearing for the applicant and Mr. Varun K. Patel, the learned Standing Counsel appearing for the respondent – Revenue.
2. Having regard to the averments made in this application and the sufficient cause assigned, the delay of 54 days is hereby condoned. sufficient cause assigned, the delay of 54 days is hereby condoned.
3. The Civil Application is accordingly allowed.
(J. B. PARDIWALA, J)
P.S. JOSHI
(ILESH J. VORA,J)
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