2020 (11) TMI 565

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..... ON ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. As the question proposed by the Revenue in both the captioned appeals is the same and the assessee is also the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. These tax appeals under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Reve .....

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..... e case of Commissioner of Income Tax-II vs. Vision Finstock Limited, S.L.P (Civil) Diary No.13152 of 2018 (SC); 3) A decision of the Punjab & Haryana High Court in the case of Commissioner of Income Tax-I vs. Majestic Auto Limited, 178 Taxman 148; 4) A decision of this Court in the case of Pr. Commissioner of Income Tax, Vadodara-I vs. Gujarat Fluorochemicals Limited, Tax Appeal No.11 of 2019. .....

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