Pr. Commissioner Of Income Tax, Rajkot 1 v. M/S H D Enterprise

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 358 of 2020 ========================================================== PR. COMMISSIONER OF INCOME TAX, RAJKOT 1 VersusM/S H D ENTERPRISE ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHandHONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 03/12/2020 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.We have heard Mr. M.R. Bhatt, the learned SeniorCounsel appearing for the Revenue. 2,The questions of law as proposed by the Revenue inthis Tax Appeal are as under: “(1) Whether the Appellate Tribunal has erred in lawand on facts in conforming the decision of CIT(A)granting higher rate of depreciation @ 30% ondumpers as against @15% allowed by the assessingofficer? (2)Whether the Appellate Tribunal has erred in lawand on facts in upholding the decision of the CIT(A)deleting the lumpsum addition to the tune of Rs.10lakh made by the assessing officer? 3.The first question of law as proposed by the Revenueis no longer res integra in view of the decision of acoordinate Bench of this Court rendered in the Tax AppealNo. 414 of 2018 decided on 1[st] May, 2018. 4.So far as the second question as proposed by theRevenue is concerned, we are of the view that it cannot betermed as substantial question of law for the purpose ofSection 260A of the Income Tax Act, 1961. In the result,this appeal fails and is hereby dismissed. (VIKRAM NATH, CJ) A. B. VAGHELA/A.M.PIRZADA (J. B. PARDIWALA, J)