Jayantilal vs Commissioner on 19 July, 2010

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SCA/7795/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

SPECIAL
CIVIL APPLICATION No. 7795 of 2010
 

=========================================


 

JAYANTILAL
PRAVINKUMAR NI CO - Petitioner(s)
 

Versus
 

COMMISSIONER
OF INCOME TAX - Respondent(s)
 

========================================= 
Appearance
: 
MS BHOOMI M
THAKORE with MRS SWATI SOPARKAR
for Petitioner(s) : 1, 
None
for Respondent(s) : 1, 
=========================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR. JUSTICE D.A.MEHTA
		
	
	 
		 
		 
			 

                              and
		
	
	 
		 
		 
			 

HONOURABLE
			MS. JUSTICE H.N.DEVANI
		
	

 

 
 


 

Date
: 19/07/2010 

 

 
ORAL
ORDER

(Per :

HONOURABLE MS. JUSTICE H.N.DEVANI)

1. Heard
the learned advocate for the petitioner.

2. Learned
advocate has invited attention to Circular No.367 [F.No.
273/21/80-ITJ] dated 26th July, 1983 for the purpose of
contending that an order cannot be said to have been made “subject
of an appeal” if the appeal had been disposed of by the
Commissioner (Appeals) or the Appellate Tribunal without passing an
order under section 251(1) or 254(1) on merits.

3. Notice
returnable on 16th August, 2010.

(
D.A. Mehta, J. )

(
Harsha Devani, J. )

hki

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