COMMISSIONER OF INCOME TAX Vs. MITSU PVT.LTD

JUDGEMENT

(1.) Delay condoned. Leave granted.

(2.) This appeal, by special leave, is directed against the judgment and order passed by the High Court of Judicature of Gujarat at Ahmedabad in Tax Appeal No. 658 of 2009, dated June 29, 2010. By the impugned judgment and order the High Court has observed that Question Nos. "B" and "C" would not fall for its consideration and decision on the ground that no question of law would arise on these questions.

(3.) This Court, while entertaining the special leave petition, had issued a limited notice to the Respondent, inter alia, directing them to show cause as to why the matter should not be remitted back to the High Court for the framing of the aforesaid questions and decision of the matter in accordance with law.