{"id":216173,"date":"2010-12-13T00:00:00","date_gmt":"2010-12-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-ms-on-13-december-2010"},"modified":"2015-08-09T16:41:22","modified_gmt":"2015-08-09T11:11:22","slug":"the-vs-ms-on-13-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-ms-on-13-december-2010","title":{"rendered":"The vs M\/S on 13 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs M\/S on 13 December, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&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\nOJMCA\/54\/2010\t 1\/ 6\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nMISC.\nCIVIL APPLICATION No. 54 of 2010\n \n\nIn\n\n\n \n\nTAX\nAPPEAL No. 1205 of 2008\n \n\nWith\n\n\n \n\nMISC.\nCIVIL APPLICATION No. 55 of 2010\n \n\nIn\n\n\n \n\nTAX\nAPPEAL No. 1211 of 2008\n \n\nTo\n\n\n \n\nMISC.\nCIVIL APPLICATION No. 57 of 2010 \n\n \n\nIn\n\n\n \n\nTAX\nAPPEAL No. 1183 of 2008\n \n\n \n \n=============================================\n \n\nTHE\nINCOME TAX OFFICER - Applicant(s)\n \n\nVersus\n \n\nM\/S\nSEJAL GEMS - Respondent(s)\n \n\n=============================================\n \n\n \nAppearance\n: \nMRS MAUNA M BHATT\nfor Applicant No : 1 \nNOTICE SERVED BY DS for Respondent No : 1\n \n\nMR.\nSAURABH SOPARKAR LEARNED SENIOR COUNSEL WITH MS. BHOOMI M. THAKORE\nfor Opponent No.1\n \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 K.A.PUJ\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\tMR.JUSTICE RAJESH H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 18\/08\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tapplicant i.e. Income Tax Officer, Surat has filed these four<br \/>\n\tapplications, seeking review of the order passed by this Court on<br \/>\n\t7th December, 2009 in Tax Appeal Nos.1183 of 2008 with<br \/>\n\t1184\/2008 with 1203\/2008 with 1205\/2008 with 1207\/2008 with 121\/2008<br \/>\n\twith 1216\/2008.\n<\/p>\n<p>This<br \/>\n\tCourt has issued notice on 13.05.2010 and thereafter, on 29.06.2010<br \/>\n\tand pursuant to the notice Mr. S.N. Soparkar, learned senior counsel<br \/>\n\tappeared on behalf of the opponents\/original respondents.\n<\/p>\n<p>Heard<br \/>\n\tMr. B.B. Naik, learned senior counsel appearing with learned<br \/>\n\tadvocate Mrs. Mauna M. Bhatt for applicant and Mr. S.N. Soparkar,<br \/>\n\tlearned senior counsel for the opponents\/original respondents.\n<\/p>\n<p>Mr.\n<\/p>\n<p>\tNaik, learned senior counsel appearing for the applicant has<br \/>\n\tsubmitted that the Revenue has filed all above referred Tax Appeals<br \/>\n\tbefore this Court, challenging the order dated 30.11.2007 passed by<br \/>\n\tthe Income Tax Appellate Tribunal, Ahmedabad, for different<br \/>\n\tAssessment Years.  The Tribunal has dismissed all the said appeals<br \/>\n\tof the Revenue and allowed the Cross Objections filed by the<br \/>\n\tassessee.  He has further submitted that while allowing the Cross<br \/>\n\tObjections filed by the assessee, the tribunal has come to the<br \/>\n\tconclusion that the assessment was reopened beyond four years and,<br \/>\n\tas there was no ground as contained in proviso to Section 147 of the<br \/>\n\tIncome Tax Act, the said reopening of the assessment of four years<br \/>\n\tby recording reasons under Section 147 of the Act.  The Tribunal has<br \/>\n\tquashed and set aside the assessment order passed by the Assessing<br \/>\n\tOfficer.  Mr. Naik further submitted that proviso to Section 147 of<br \/>\n\tthe Act is applicable only if the assessment order is passed under<br \/>\n\tSection 143(3) of the Act and not otherwise.  In the present case,<br \/>\n\tthere was no scrutiny assessment and no assessment order was passed<br \/>\n\tunder Section 143 (3) of the Act at the first stage when the return<br \/>\n\twas filed by the assessee and the return was only processed under<br \/>\n\tSection 143(1)(a) of the Act.  He has, therefore, submitted that the<br \/>\n\torder of the Tribunal was completely unjustified and not tenable at<br \/>\n\tlaw.  He has, therefore, submitted that there was an inadvertent<br \/>\n\tmistake committed by the Tribunal as well as by this Court and the<br \/>\n\tpresent position has not been brought to the notice of this Court.<br \/>\n\tThe order passed by this Court is required to be reviewed and<br \/>\n\trecalled and all the Appeals are required to be admitted.\n<\/p>\n<p>Mr.\n<\/p>\n<p>\tS.N. Soparkar, learned senior counsel appearing for the opponents,<br \/>\n\ton the other hand has submitted that the present applications are<br \/>\n\tbeing filed for review of the order dated 7.12.2009 passed by this<br \/>\n\tCourt. The Review applications are neither proper nor proper facts<br \/>\n\tare brought to the notice of this Court at the time of hearing of<br \/>\n\tthe Appeals. He has, therefore, submitted that in these review<br \/>\n\tapplications, the Court cannot permit the applicant to reagitate<br \/>\n\tthis issue.  He has also invited the attention of the Court to the<br \/>\n\tprovisions contained in Section 260 A(7) of the Income Tax Act,<br \/>\n\tstates that the provisions of Civil Procedure Code shall apply to<br \/>\n\tthe appeals filed under Section 260 (A) of the Act.  Order 47,<br \/>\n\tRule-1 deals with Review.  There is no discovery of any new or<br \/>\n\timportant matter of evidence.  There is no mistake or error apparent<br \/>\n\ton the record of this First Appeal.  He has, therefore, submitted<br \/>\n\tthat if the applicant is aggrieved by the order of the this Court he<br \/>\n\tshould have challenged the present order before the higher<br \/>\n\tauthority.\n<\/p>\n<p>Having<br \/>\n\theard the learned counsels appearing for the parties and having<br \/>\n\tconsidered their rival submissions, the Court is of the view that<br \/>\n\tthere is no dispute about the fact that the ground regarding<br \/>\n\tapplicability of the proviso to Section 147, was not raised by the<br \/>\n\tapplicant in the Tax Appeal nor there was any pleading to that<br \/>\n\teffect. Even the submissions are not made by the applicant at the<br \/>\n\ttime of hearing of the Tax Appeal.  There was no occasion for the<br \/>\n\tCourt to consider the said issue.  This Court has simply proceeded<br \/>\n\ton the basis of the finding recorded by the Tribunal and hence at<br \/>\n\tthis stage it is not open for the applicant to raise this issue.<br \/>\n\tThere is no mistake apparent on the face of record of this Court.<br \/>\n\tIf the applicant has any grievance against the order of the Court,<br \/>\n\tproper remedy for him is to challenge the order either before the<br \/>\n\tSupreme Court or at the most to raise this issue before the Tribunal<br \/>\n\twhere, as per the applicant&#8217;s own submission, the mistake was<br \/>\n\tcommitted in the order.\n<\/p>\n<p>Be<br \/>\n\tthat as it may, it is left to the applicant as to before whom he<br \/>\n\tshould ventilate his grievance.  There is no error in the order<br \/>\n\tpassed by this Court and hence the same cannot be reviewed or<br \/>\n\trecalled.\n<\/p>\n<p>In<br \/>\n\tthe result, all the four applications are accordingly rejected.\n<\/p>\n<p>(K.\n<\/p>\n<p>\tA. PUJ, J.)<\/p>\n<p>(RAJESH<br \/>\nH. SHUKLA, J.)<\/p>\n<p>Pankaj<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court The vs M\/S on 13 December, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print OJMCA\/54\/2010 1\/ 6 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD MISC. CIVIL APPLICATION No. 54 of 2010 In TAX APPEAL No. 1205 of 2008 With MISC. CIVIL APPLICATION No. 55 of 2010 [&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-216173","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>The vs M\/S on 13 December, 2010 - 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\/the-vs-ms-on-13-december-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The vs M\/S on 13 December, 2010 - Free Judgements of Supreme Court &amp; 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