Pricipal Commissioner Of Income Tax 1 v. Corona Remedies Pvt Ltd

C/TAXAP/545/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 545 of 2018 ========================================================== PRICIPAL COMMISSIONER OF INCOME TAX 1VersusCORONA REMEDIES PVT LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIand HONOURABLE MR.JUSTICE B.N. KARIA Date : 12/06/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1.This appeal is filed by the Revenue. Counsel Mrs.Bhatt pointed out that the Tribunal has proceeded on completely erroneous basis observing that the Commissioner of Income Tax (Appeals) has confirmed the Assessing Officer's action and not accepted the assessee's arguments. The Revenue's appeal was dismissed only on this ground. She submitted that the Revenue has already filed application for rectification before the Tribunal. 2.Since the application for rectification filed by the Revenue is pending before the Tribunal, we do not find it proper to interfere at this stage. However, C/TAXAP/545/2018 ORDER after such application is disposed of, if Revenue is still aggrieved, it would be at liberty to file appropriate Tax Appeal. 3.This Tax Appeal is disposed of at this stage. (AKIL KURESHI, J) ANKIT SHAH (B.N. KARIA, J)