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OJMCA/143/2011 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC.
CIVIL APPLICATION No. 143 of 2011
In
TAX
APPEAL No. 1759 of 2009
With
MISC.
CIVIL APPLICATION No. 144 of 2011
In
TAX
APPEAL No. 1758 of 2009
=========================================================
RASNA
LIMITED - Applicant(s)
Versus
COMMISSIONER
OF INCOME TAX-III - Respondent(s)
=========================================================
Appearance
:
MR
SN SOPARKAR, SR ADVOCATE WITH MR MONAAL DAVALWALA WITH MRS SWATI
SOPARKAR for Applicant(s) : 1,
MR MANISH BHATT, SR ADVOCATE for
Respondent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 20/09/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
In
these Misc. Civil Applications, the request is for recalling
admission orders passed in Tax Appeal No.1758/2009 and Tax Appeal
No. 1759/2009. Such appeals were admitted on 23.3.2011.
Both these appeals were admitted on basis of previous order of
admission passed by Division Bench of this Court on 26.6.2009 in Tax
Appeal No.1298/2008. Such appeal also concerns the same assessee.
Questions raised are also similar. That being the position, the case
of the assessee that the Tax Appeals were admitted without assessee’s
presence despite caveat, to our mind would make no difference. It is
true that ordinarily when caveat is filed, this Court would grant
hearing to assessee. However, in the present case when under
identical situation in case of this very assessee, similar questions
have been admitted, we do not see any reason to recall orders of
admission already passed. With above observations, Misc. Civil
Applications are disposed of.
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani,J.)
(raghu)
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