Taxap/446/2019 Of The Principal Commissioner Of Income Tax-1 v. M/S Chiripal Industries Ltd

C/TAXAP/446/2019 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 446 of 2019 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE J.B.PARDIWALA andHONOURABLE MR.JUSTICE A.C. RAO ==========================================================1 Whether Reporters of Local Papers may be allowed to see the judgment ?2 To be referred to the Reporter or not ?3 Whether their Lordships wish to see the fair copy of the judgment ?4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder ?==========================================================THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 VersusM/S CHIRIPAL INDUSTRIES LTD. ==========================================================Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA andHONOURABLE MR.JUSTICE A.C. RAO Date : 22/07/2019 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal under Section 260A of the Income Tax Act, 1961, is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabd 'C' Bench, Ahmedabad, in the ITA No.1425/Ahd/2016 for the A.Y.2012-13 dated 10/12/2018 2.The Revenue has proposed the following question of law : " Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of Rs 9,00,161/- made under section 35 D of the Act in respect of preliminary expenses ?" 3.Having heard Mr. Bhatt, the learned senior standing counsel appearing for the Revenue, and having gone through the materials on record, we are of the view that the proposed question is more on facts. We do not find any error, not to speak of any error of law, in the impugned order passed by the Tribunal. 4.In the result, this Appeal fails and is hereby dismissed. (J. B. PARDIWALA, J) MARY VADAKKAN (A. C. RAO, J)