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TAXAP/75/2009 1/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 75 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-I - Appellant(s)
Versus
PADMAVATI
METAL INDUSTRIES - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT, SENIOR ADVOCATE WITH MRS MAUNA M BHATT
for Appellant(s) : 1,
MR
S.N.SOPARKAR, SENIOR ADVOCATE WITH MRS.SWATI SOPARKAR AND MS.BHOOMI
THAKORE, ADVOCATES for Respondent.
DS AFF.NOT FILED (R) for
Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 23/03/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
1. In
this Appeal the Appellant Revenue has challenged order of Income Tax
Appellate Tribunal, Ahmedabad Bench ‘A’ dated 10.4.2008 made in
Appeal filed by respondent-assessee by proposing following question
stated to be substantial question of law :
Whether the Appellate
Tribunal is right in law and on facts in reversing the order passed
by the CIT(A) and in canceling the assessment for the block period on
the ground that notice u/s. 143(2) of the Act was not served?
2. It
is common ground between the parties as accepted by learned Counsel
appearing for both the sides that the issue stands concluded by
judgment of the Apex Court in the case of Assistant
Commissioner of Income Tax And Another V/s. Hotel Blue Moon [2010]
321 ITR 362 (SC) wherein the Apex Court has laid down that
for the purpose of framing assessment for a block period Notice under
section 143(2) of the Income Tax Act, 1961 is mandatory and absence
thereof cannot be treated to be a procedural lapse.
3. In
the circumstances, in absence of any legal infirmity in the approach
adopted by the Tribunal no question of law, which can be termed to be
a substantial question of law in light of the Apex Court decision,
arises from impugned order of Tribunal so as to warrant interference.
The Appeal is accordingly dismissed.
Sd/-
Sd/-
(D.A. Mehta, J.) (H.N.Devani, J.)
M.M.BHATT
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