TAXAP/962/2006 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 962 TO 966 of 2006 WITH TAX APPEAL No. 1493 TO 1495 of 2006 WITH TAX APPEAL No. 1880 of 2006 TAX APPEAL No. 406 of 2007 TAX APPEAL No. 496 of 2007 For Approval and Signature: HONOURABLE MR.JUSTICE K.A.PUJ Sd/- HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Sd/- ==================================== 1. Whether Reporters of Local Papers may be allowed to see the judgment ? YES 2. To be referred to the Reporter or not ? NO 3. Whether their Lordships wish to see the fair copy of the judgment ? NO 4. Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? NO 5. Whether it is to be circulated to the civil judge ? NO TAXAP/962/2006 2/3 JUDGMENT ==================================== COMMISSIONER OF INCOME TAX - Appellant(s) Versus DEEPAL H. MEHTA - Opponent(s) ==================================== Appearance : MR MANISH R BHATT for Appellant. MR SN SOPARKAR, SENIOR ADVOCATE WITH MRS SWATI SOPARKAR for Opponent. ==================================== CORAM : HONOURABLE MR.JUSTICE K.A.PUJ and HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Date : 06/08/2008 COMMON ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE K.A.PUJ) 1. The revenue has filed these Tax Appeals under Section 260A of the Income-tax Act, 1961 proposing to formulate the following substantial question of law for the consideration and determination of this Court :- Whether the Appellate Tribunal is right in law and on facts in dismissing the appeal on the ground of low tax effect relying upon the internal Circular issued by the CBDT which is meant for department use and cannot be equated to circular issued under Section 119 of the I.T. Act ? 2. All these tax appeals were admitted by this Court on different dates and more or less, substantial question of law is framed in similar manner. All these Tax Appeals were heard together by this Court. Similar TAXAP/962/2006 3/3 JUDGMENT question was involved in Tax Appeals No.1402 to 1405 of 2007 and other cognate matters and a detailed order is passed by us in the said Tax Appeals. We have decided the said Tax Appeals in favour of the assessee and against the revenue and the question paused therein was answered in affirmative i.e. in favour of the assessee and against the revenue. 3. For the reasons stated and conclusions drawn therein and subject to the directions issued therein, we dismiss all these Tax Appeals filed by the revenue and question paused in all these Tax Appeals is answered in affirmative i.e. in favour of the assessee and against the revenue. 4. All these Tax Appeals are accordingly disposed of without any order as to costs. Sd/- [K. A. PUJ, J.] Sd/- [BANKIM N. MEHTA, J.] Savariya