Gujarat State Electricity Corporation Ltd v. The Commissioner Of Income Tax I
High Court
16 Jul 2019 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Gujarat State Electricity Corporation Ltd v. The Commissioner Of Income Tax I
Date of order
16 Jul 2019
Assessment year(s)
—
Outcome
Allowed
Case summary
In Gujarat State Electricity Corporation Ltd v. The Commissioner Of Income Tax I, the High Court (2019) 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.
The order — as passed by the High Court
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/CIVIL APPLICATION NO. 655 of 2019In F/TAX APPEAL NO. 3186 of 2019
=============================================GUJARAT STATE ELECTRICITY CORPORATION LTD Versus
THE COMMISSIONER OF INCOME TAX I
=============================================
Appearance:
MR MANISH J SHAH(1320) for the Applicant(s) No. 1RULE SERVED BY DS(65) for the Respondent(s) No. 1=============================================
CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAand
HONOURABLE MR.JUSTICE A.C. RAO
Date : 16/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
The respondent although served with the notice of Rule issued by this Court has chosen not to remain present before this Court, either in person or through an advocate and oppose this application seeking condonation of delay.
Having heard the learned counsel appearing for the
applicant and having considered the averments made in this application, the Civil Application is allowed. The delay of 649 days in preferring the Tax Appeal is hereby condoned.
The Civil Application is disposed of. Rule is made absolute accordingly.
The Tax Appeal No.3186 of 2019 shall now be notified for admission on 22[nd] July, 2019 alongwith the Tax Appeal No.143 of 2019, which is at item no.72 on today’s Board.
(J. B. PARDIWALA, J)
(A. C. RAO, J)
Dolly
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