Gujarat Gas Ltd vs. JCIT (2000) – Gujarat High Court- 245 ITR 84

Gujarat High Court Gujarat Gas Co. Ltd. vs Commissioner Of Income Tax Decided on-  18 April, 2000 Equivalent citations: 2000 245 ITR 84 Guj Bench: B Patel, K Mehta  JUDGMENT B.C. Patel, J. 1. The petitioner Gujarat Gas Co. is a public limited company having its registered office at Ahmedabad. In the present matter the petitioner has challenged the order of assessment dt. 31st March, 1999, passed by the Jt. CIT (Asst.), Special Range-8, Ahmedabad. The AO after relying upon the Circular No. 549, para 5.12, dt. 31st October, 1989, issued by the Central Board of Direct Taxes (hereinafter refe...