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Revision of Return on cancellation of Incentive Shceme by Government is valid

Case Law Details

Case Name
Commissioner of Income Tax Vs Gujarat Industrial Development Corporation & 1 (Gujarat High Court)
Date of Judgement/Order
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HIGH COURT OF GUJARAT Commissioner of Income-tax versus Gujarat Industrial Development Corpn. TAX APPEAL NO. 491 of 2012 Date of Pronouncement – 18.12.2012 ORDER Ms. Sonia Gokani, J. Following is the substantial question of law proposed for our consideration in the present Tax Appeal preferred by the Revenue under Section 260A of the Income Tax Act [“Act” short] against the order of the Income Tax Appellate Tribunal (“ITAT” for short) for A.Y 20004-2005 :- [A] Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right in law in accep...
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  1. Revision of Return on cancellation of Incentive Scheme by Government is valid.

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