{"id":216656,"date":"2011-07-12T00:00:00","date_gmt":"2011-07-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-12-july-2011-5"},"modified":"2015-07-14T03:07:51","modified_gmt":"2015-07-13T21:37:51","slug":"commissioner-vs-unknown-on-12-july-2011-5","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-12-july-2011-5","title":{"rendered":"Commissioner vs Unknown on 12 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 12 July, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\/418\/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. 418 of 2010\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX - I - Appellant(s)\n \n\nVersus\n \n\nPRAFUL\nSHASHIKANT VELANI LEGAL HEIR OF SHASHIKANT S VELANI - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR MR BHATT, SR.\nADV. with MR NIKUNT RAVAL for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \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\n \n \n\n\n \n\nDate\n: 12\/07\/2011 \n\n \n\nORAL\nORDER<\/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>&#8220;Whether,<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in not considering the issues raised by the<br \/>\ndepartment, but dismissing the appeal on the ground that the notice<br \/>\nissued u\/s.158BD of the Act was time barred and hence, the assessment<br \/>\ncompleted u\/s.158BD is without jurisdiction and void ab initio<br \/>\nwithout appreciating the fact that there is no provision in section<br \/>\n158BD or section 158BE of time limitation for issue of notice<br \/>\nu\/s.158BD of the Act?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 1786 of 2009 .\n<\/p>\n<p>(Akil<br \/>\nKureshi, J. )<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/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 12 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/418\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 418 of 2010 ================================================= COMMISSIONER OF INCOME TAX &#8211; I &#8211; Appellant(s) Versus PRAFUL SHASHIKANT VELANI LEGAL HEIR OF [&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-216656","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 12 July, 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-12-july-2011-5\" \/>\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 12 July, 2011 - Free Judgements of Supreme Court &amp; 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