In M/S Gujarat Industrial Investment Corporation Limited v. Deputy Commissioner Of Income Tax, 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.
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/CIVIL APPLICATION NO. 1753 of 2019
In F/TAX APPEAL NO. 11158 of 2019
==========================================================M/S GUJARAT INDUSTRIAL INVESTMENT CORPORATION LIMITED VersusDEPUTY COMMISSIONER OF INCOME TAX
==========================================================
Appearance:MR B S SOPARKAR(6851) 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 : 06/08/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
This is an application at the instance of the original appellant for condonation of delay of 67 days in filing Tax Appeal.
Having heard the learned counsel appearing for the applicant and having considered the averments made in this application, we are convinced that sufficient cause has been made out for condonation of delay of 67 days in filing the Tax Appeal. The delay is hereby condoned. This application is allowed. Rule is made absolute.
The Tax Appeal shall now be notified for admission.
(J. B. PARDIWALA, J)
(A. C. RAO, J)
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