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TAXAP/260/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 260 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
HIMANSHU
ENGINEERING WORKS - Opponent(s)
=========================================================
Appearance
:
MR
MR BHATT, SR. AD. WITH MRS MAUNA M BHATT
for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 21/02/2011
ORAL
ORDER
(Per
: HONOURABLE MS JUSTICE SONIA GOKANI)
Heard
learned counsel Mr.Manish Bhatt for the Department.
This
appeal is preferred against the order dated 8th August
2008 passed by the Income Tax Appellate Tribunal, brief details of
which are as follows:
It
emerges that on 31st March 2005, assessment order was
passed by the Assessing Officer which was taken in revision by the
CIT (Appeals) under section 263 of the Income Tax Act and order was
passed on 17.11.06. This was challenged by the assessee before the
Income Tax Appellate Tribunal. The Tribunal quashed the order of
the Commissioner of Income Tax, against which the Revenue had
preferred Tax Appeal Nos.1621 and 1525 of 2008. The said Tax
Appeals came to be dismissed by this Court on 23rd
December 2009.
In
the meantime, fresh assessment order was made by the Assessing
Officer on 3rd December 2007. On 19th March
2008, the CIT (Appeals) set aside the fresh order of assessment.
Thereafter, on 8th August 2008, the appeal preferred by
the Revenue also came to be rejected by the Tribunal on the ground
that revision proceedings u/s.263 of the Income Tax Act, 1961
since had been quashed, consequential order of lower authority
need to be set aside.
Under
the circumstances, the present Tax Appeal preferred by the Revenue
has no merits and the same is therefore dismissed and stands disposed
of accordingly.
(Akil
Kureshi, J.)
(Ms.Sonia
Gokani, J.)
(vjn)
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