{"id":133644,"date":"2010-08-23T00:00:00","date_gmt":"2010-08-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/excel-vs-union-on-23-august-2010"},"modified":"2017-01-31T10:35:44","modified_gmt":"2017-01-31T05:05:44","slug":"excel-vs-union-on-23-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/excel-vs-union-on-23-august-2010","title":{"rendered":"Excel vs Union on 23 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Excel vs Union on 23 August, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/2260\/1996\t 4\/ 6\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 2260 of 1996\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE D.A.MEHTA   Sd\/-\n \n\n \nHONOURABLE\nMS.JUSTICE H.N.DEVANI  Sd\/-\n \n \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?  NO\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo be\n\t\t\treferred to the Reporter or not ?  NO\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?     \n\t\t\tNO   \n\t\t\t\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?           NO\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?                     \n\t\t\tNO\n\t\t\n\t\n\n \n\n \n=========================================================\n\n\n \n\nEXCEL\nINDUSTRIES LTD &amp; 1 - Petitioner(s)\n \n\nVersus\n \n\nUNION\nOF INDIA &amp; 3 - Respondent(s)\n \n\n=========================================================\nAppearance : \nMR\nSN SHELAT, SENIOR ADVOCATE FOR MR DEVANG NANAVATI\nfor Petitioner(s) : 1 -\n2.MS MAITHILI D MEHTA for Petitioner(s) : 1 - 2. \nSERVED BY RPAD -\n(R) for Respondent(s) : 1, \nMR MANISH R BHATT for Respondent(s) : 2\n- 4. \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\nDate\n: 12\/04\/2010 \n\n \n\nORAL\nJUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>1.\tBy<br \/>\nthis petition under Article 226 of the Constitution of India the<br \/>\npetitioners seek the following substantive reliefs:\n<\/p>\n<p> 18(a)Your<br \/>\nLordships will be pleased to issue a writ of or in the nature of<br \/>\ncertiorari or any other appropriate  writ, order or direction<br \/>\nquashing and setting aside  the orders dated  20th<br \/>\nNovember 1995 and  21st<br \/>\nNovember 1995 respectively passed by the  respondent No.2 herein for<br \/>\nthe Financial Years 1992-93 and 1993-94 and permanently restraining<br \/>\nthe respondents from enforcing the said orders  (Exh. &#8216;E&#8217;<br \/>\ncollectively);\n<\/p>\n<p>(aa)\tYour<br \/>\nLordship be pleased to quash and set aside the order  dtd. 22\/3\/99<br \/>\npassed by the Commissioner, Income Tax (Appeals), Rajkot in Appeal<br \/>\nNo. 480-481 of 1995-96 and remand the present matter to the<br \/>\nCommissioner of Income Tax (Appeals), Rajkot as the said order is not<br \/>\nin merits, for deciding the same afresh. And may kindly continue the<br \/>\nstay granted vide order dtd. 26\/3\/96 while issuing notice which came<br \/>\nto be extended by an order dtd. 8\/4\/96 till further orders, the<br \/>\nHon&#8217;ble High Court may thus kindly continue the same till the final<br \/>\ndisposal of the Appeal before the Commissioner, Income Tax (Appeals),<br \/>\nRajkot.\n<\/p>\n<p>18(aaa)<br \/>\nYour Lordship be pleased to quash and set aside the order dated<br \/>\n19\/1\/1005 passed by the Hon&#8217;ble Income Tax Tribunal passed in Appeal<br \/>\nNo. I.T.A. Nos. 243 and 244 (RJT) of 1999.\n<\/p>\n<p>18(aaa)\tYour<br \/>\nLordships be pleased to give suitable directions to the Commissioner<br \/>\nIncome Tax (Appeals), Rajkot as regards the proceedings remanded to<br \/>\nit by this Hon&#8217;ble High Court, shall decide the said issue afresh in<br \/>\naccordance with the Provisions of Law for failure to issue TDS<br \/>\nCertificates to the creditors  and\/or contractors about tax deduction<br \/>\n in time as required  under Section  203 read with Rule 31 of the<br \/>\nIncome Tax Act, 1961<\/p>\n<p>(b)\tYour<br \/>\nLordships will be pleased to issue a writ of or in the nature of<br \/>\nmandamus or any other appropriate writ, order or direction declaring<br \/>\nSection 272A(2)(g) of the Income Tax Act, 1961, and Rule 31 of the<br \/>\nIncome Tax Rules as invalid in law, ultra vires Article 14 of the<br \/>\nConstitution of India and permanently restraining the respondents<br \/>\nfrom enforcing the said provisions against the petitioners .\n<\/p>\n<p>At<br \/>\n\tthe outset Mr. S.N. Shelat, learned Senior Advocate appearing on<br \/>\n\tbehalf of the petitioners states that he does not press the reliefs<br \/>\n\tprayed for vide paragraph 18(b) of the petition whereby the<br \/>\n\tconstitutional validity of section 272A(2)(g) of the Income Tax Act,<br \/>\n\t1961 and Rule 31 of the Income Tax Rules has been challenged.\n<\/p>\n<p>In<br \/>\n\tview of the fact that the challenge to the constitutional validity<br \/>\n\tof the provisions of section 272(2)(b) of the Act has been dropped,<br \/>\n\tthere is no reason for this Court to enter into the merits of the<br \/>\n\tcase, in view of the statutory remedy available under the Act.<br \/>\n\tHowever, it may be noted that the petitioner had already availed of<br \/>\n\tthe remedy of appeal before Commissioner (Appeals) as well as the<br \/>\n\tremedy of second appeal before the Income Tax Appellate Tribunal<br \/>\n\t(Tribunal), which came to be disposed of vide the impugned orders<br \/>\n\tdated 23.3.1999 passed by Commissioner (Appeals) as well as order<br \/>\n\tdated 19.1.2005 made by the Tribunal whereby both the Appellate<br \/>\n\tAuthorities have disposed of the appeals directing the Assessing<br \/>\n\tofficer to follow the judgment that may be delivered by the High<br \/>\n\tCourt in the present writ petition.\n<\/p>\n<p>In<br \/>\n\tthe circumstances, the interests of justice require that the appeals<br \/>\n\tpreferred by the petitioner before the Commissioner (Appeals) be<br \/>\n\trestored.\n<\/p>\n<p>In<br \/>\n\tthe aforesaid circumstances, without going into the merits of the<br \/>\n\tcase, since neither of the Appellate Authorities have decided the<br \/>\n\tcase on merits, the impugned order dated 23.3.1999 passed by<br \/>\n\tCommissioner (Appeals) (Annexure-&#8216;H&#8217;) as well as order dated<br \/>\n\t19.1.2005 made by the Tribunal (Annexure-  I&#8217;) are hereby quashed<br \/>\n\tand set aside. Appeals No.CIT-R-I\/0481 and 0480\/95-96 are restored<br \/>\n\tto the file of Commissioner (Appeals). Commissioner (Appeals) shall<br \/>\n\tdecide the appeal afresh in accordance with law after giving an<br \/>\n\topportunity of hearing to the petitioner.\n<\/p>\n<p>In<br \/>\n\tlight of the fact that the order of Commissioner (Appeals) as well<br \/>\n\tas the Tribunal have been set aside and the appeals have been<br \/>\n\trestored to the file of Commissioner (Appeals), learned Advocate for<br \/>\n\tthe petitioner does not press the relief as prayed for vide<br \/>\n\tparagraph 18(a) of the petition.\n<\/p>\n<p>In<br \/>\n\tthe circumstances, the petition is, accordingly, partly allowed.<br \/>\n\tRule is made absolute to the aforesaid extent with no order as to<br \/>\n\tcosts. Interim relief granted earlier shall continue till the final<br \/>\n\tdisposal of the Appeal by Commissioner (Appeals).\n<\/p>\n<p>             Sd\/-\n<\/p>\n<p>                Sd\/-<\/p>\n<pre>\n \n\n\n         (D.A.Mehta,\nJ.)      (H.N.Devani, J.)\n \n\n \n\n\n \n\n \n \n\n\n \n\n \n M.M.BHATT\n \n\n \n \n\n\n \n\n \n \n\n\n \n\n \n\n\n\n    \n\n \n\t   \n      \n      \n\t    \n\t\t   \u00a0\u00a0\u00a0\n\t   \n      \n\t  \t    \n\t\t   Top\n\t   \n      \n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Excel vs Union on 23 August, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/2260\/1996 4\/ 6 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 2260 of 1996 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd\/- HONOURABLE MS.JUSTICE H.N.DEVANI Sd\/- ========================================================= 1 Whether [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-133644","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Excel vs Union on 23 August, 2010 - Free Judgements of Supreme Court &amp; 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