{"id":225732,"date":"2010-07-19T00:00:00","date_gmt":"2010-07-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jayantilal-vs-commissioner-on-19-july-2010"},"modified":"2019-02-09T14:16:51","modified_gmt":"2019-02-09T08:46:51","slug":"jayantilal-vs-commissioner-on-19-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jayantilal-vs-commissioner-on-19-july-2010","title":{"rendered":"Jayantilal vs Commissioner on 19 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Jayantilal vs Commissioner on 19 July, 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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/7795\/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\nSPECIAL\nCIVIL APPLICATION No. 7795 of 2010\n \n\n=========================================\n\n\n \n\nJAYANTILAL\nPRAVINKUMAR NI CO - Petitioner(s)\n \n\nVersus\n \n\nCOMMISSIONER\nOF INCOME TAX - Respondent(s)\n \n\n========================================= \nAppearance\n: \nMS BHOOMI M\nTHAKORE with MRS SWATI SOPARKAR\nfor Petitioner(s) : 1, \nNone\nfor Respondent(s) : 1, \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\n                              and\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\n \n \n\n\n \n\nDate\n: 19\/07\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                               (Per :\n<\/p>\n<p>HONOURABLE MS. JUSTICE H.N.DEVANI)<\/p>\n<p>1.\t\tHeard<br \/>\nthe learned advocate for the petitioner.\n<\/p>\n<p>2.\t\tLearned<br \/>\nadvocate has invited attention to Circular No.367 [F.No.<br \/>\n273\/21\/80-ITJ] dated 26th July, 1983 for the purpose of<br \/>\ncontending  that an order cannot be said to have been made &#8220;subject<br \/>\nof an appeal&#8221; if the appeal had been disposed of by the<br \/>\nCommissioner (Appeals) or the Appellate Tribunal without passing an<br \/>\norder under section 251(1) or 254(1) on merits.\n<\/p>\n<p>3.\t\tNotice<br \/>\nreturnable on 16th August, 2010.\n<\/p>\n<p>\t\t\t\t\t\t\t\t(<br \/>\nD.A. Mehta, J. )<\/p>\n<p>\t\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Jayantilal vs Commissioner on 19 July, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/7795\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 7795 of 2010 ========================================= JAYANTILAL PRAVINKUMAR NI CO &#8211; Petitioner(s) Versus COMMISSIONER OF INCOME TAX &#8211; Respondent(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-225732","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>Jayantilal vs Commissioner on 19 July, 2010 - Free Judgements of Supreme Court &amp; 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