{"id":170462,"date":"2011-06-21T00:00:00","date_gmt":"2011-06-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-june-2011"},"modified":"2016-04-17T06:03:56","modified_gmt":"2016-04-17T00:33:56","slug":"commissioner-vs-unknown-on-21-june-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-june-2011","title":{"rendered":"Commissioner vs Unknown on 21 June, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 June, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/261\/2010\t 1\/ 1\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 261 of\n2010 \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nPURNIMA\nANGADIA SERVICE - Opponent(s)\n \n\n========================================================= \nAppearance\n: \nMRS MAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \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 AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 21\/06\/2011  \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tTax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestion of law:-\n<\/p>\n<p>\t&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in quashing the<br \/>\nassessment order holding that notice dated 30.7.2004 issued u\/s.158BD<br \/>\nof the Act is time barred and therefore the assessment framed on<br \/>\n1.3.2005 u\/s.158BC read with section 158BD of the Act is without<br \/>\njurisdiction and void ab initio ?&#8221;\n<\/p>\n<p>\tTo be<br \/>\nheard with Tax Appeal No.1786 of 2009.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>(ashish)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 21 June, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/261\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 261 of 2010 ========================================================= COMMISSIONER OF INCOME TAX &#8211; I &#8211; Appellant(s) Versus PURNIMA ANGADIA SERVICE &#8211; Opponent(s) ========================================================= [&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-170462","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 21 June, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-june-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 21 June, 2011 - Free Judgements of Supreme Court &amp; 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