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TAXAP/1054/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1054 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
ANIL
D GALA - Opponent(s)
=========================================================
Appearance
:
MRS
MAUNA M BHATT for
Appellant(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MS.JUSTICE HARSHA DEVANI
and
HONOURABLE
MR.JUSTICE H.B.ANTANI
Date
: 14/02/2011
ORAL
ORDER
(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)
This
appeal arises out of order dated 12.12.2008 made by the Income Tax
Appellate Tribunal, Ahmedabad whereby the Tribunal has allowed the
appeal filed by the assessee on the ground that revision proceedings
under section 263 of the Income Tax Act, 1961 have already been
quashed by the Tribunal and as such consequential proceedings cannot
sustain.
Mr.
M.R. Bhatt, learned senior advocate appearing on behalf of the
appellant has invited attention to order dated 22.09.2009 passed by
this Court in Tax Appeal No. 1757 of 2008 whereby this Court has
admitted the appeal preferred by the Revenue challenging the order of
the Tribunal setting the order under section 263 made by the
Commissioner of Income Tax for the block period in respect of one of
the group assessees.
In
the light of the aforesaid list this appeal along with Tax Appeal No.
1757 of 2008 and other cognate matters as and when the same are
listed for hearing.
[HARSHA
DEVANI, J]
[H.B.
ANTANI, J.]
mathew
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