The Principal Commissioner Of Income Tax v. Western Agri Seeds Ltd

C/TAXAP/784/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 784 of 2019 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX VersusWESTERN AGRI SEEDS 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 BHARGAV D. KARIA Date : 27/01/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, 'the act, 1961') is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad 'B' Bench, dated 27[th] June 2019 in the ITA No. 2237/Ahd/2017 for the A.Y. 2013-14. 2.The Revenue has proposed following two questions of law for the consideration of this Court : “[A] Whether the Appellate Tribunal is correct, considering the facts and circumstances of the case and in law, in upholding the order of the CIT(A) for deleting disallowance on account of discountandratedifferenceto Rs.3,67,98,650/-? [B]Whether the Appellate Tribunal is correct, considering the facts and circumstances of the case and in law, in upholding the order of the CIT(A) for deleting disallowances made u/s 40(A)(2)(b) to Rs.1,65,38,800/-?” 3.We take notice of the fact that in the case of very same assessee for the A.Y. 2010-11, the very same questions of law were proposed in Tax Appeal No. 834 of 2019. This Court declined to admit the Tax Appeal No.834 of 2019 on such proposed questions of law by the Revenue. 4.In view of the order passed in Tax Appeal No.834 of 2019, the Tax Appeal also fails and is hereby dismissed. (J. B. PARDIWALA, J) KUMAR ALOK (BHARGAV D. KARIA, J)