TAXAP/1973/2009

NEUTRAL CITATION C/TAXAP/1973/2009 CAV JUDGMENT DATED: 09/04/2026 2026:GUJHC:24823-DB Reserved On : 30/03/2026 Pronounced On : 09/04/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1973 of 2009 With R/TAX APPEAL NO. 1972 of 2009 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ========================================================== Approved for Reporting Yes No  ========================================================== COMMISSIONER OF INCOME TAX GANDHINAGAR Versus GUJARAT STATE ENERGY GENERATION LTD ========================================================== Appearance: MS MAITHILI D MEHTA, WITH MR. KARAN SANGHANI, SENIOR STANDING COUNSEL for the Appellant(s) No. 1 MR. B.S.SOPARKAR, ADVOCATE WITH MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI COMMON CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. By the order dated 20.06.2011, the Coordinate Bench of this Court had admitted Tax Appeal No.1973 of 2009 for answering the following substantial q