{"id":244763,"date":"2011-02-21T00:00:00","date_gmt":"2011-02-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-february-2011-3"},"modified":"2019-01-13T03:03:24","modified_gmt":"2019-01-12T21:33:24","slug":"commissioner-vs-unknown-on-21-february-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-february-2011-3","title":{"rendered":"Commissioner vs Unknown on 21 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 February, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\nTAXAP\/260\/2009\t 2\/ 2\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. 260 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nHIMANSHU\nENGINEERING WORKS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMR BHATT, SR. AD. WITH MRS MAUNA M BHATT\nfor\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \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 AKIL KURESHI\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 SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 21\/02\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>\tHeard<br \/>\nlearned counsel Mr.Manish Bhatt for the Department.\n<\/p>\n<p>\tThis<br \/>\nappeal is preferred against the order dated 8th August<br \/>\n2008  passed by the Income Tax Appellate Tribunal, brief  details of<br \/>\nwhich are as follows:\n<\/p>\n<p>\tIt<br \/>\nemerges that on 31st March 2005, assessment  order was<br \/>\npassed by the Assessing Officer which was taken in revision  by the<br \/>\nCIT (Appeals)  under section 263 of the Income Tax Act and order was<br \/>\npassed on 17.11.06. This was challenged by the  assessee before the<br \/>\nIncome Tax Appellate Tribunal.   The Tribunal  quashed the order of<br \/>\nthe Commissioner of Income Tax, against which the Revenue  had<br \/>\npreferred  Tax Appeal Nos.1621 and 1525 of 2008.  The said Tax<br \/>\nAppeals came to be dismissed by this Court on 23rd<br \/>\nDecember 2009.\n<\/p>\n<p>\tIn<br \/>\nthe meantime, fresh assessment order  was  made  by the Assessing<br \/>\nOfficer  on 3rd December   2007.  On 19th March<br \/>\n2008, the CIT (Appeals) set aside the fresh  order of assessment.<br \/>\nThereafter, on 8th August 2008, the appeal preferred by<br \/>\nthe Revenue also  came to be rejected by the Tribunal on the ground<br \/>\nthat revision proceedings  u\/s.263 of the Income  Tax Act, 1961<br \/>\nsince had been quashed, consequential   order  of lower authority<br \/>\nneed to be  set aside.\n<\/p>\n<p>\tUnder<br \/>\nthe circumstances,  the present  Tax Appeal  preferred by the Revenue<br \/>\nhas no merits and the same is therefore dismissed and stands disposed<br \/>\nof accordingly.\n<\/p>\n<p>\t\t\t\t\t\t(Akil<br \/>\nKureshi, J.)   <\/p>\n<p>\t\t\t\t\t\t(Ms.Sonia<br \/>\nGokani, J.)<\/p>\n<p>(vjn)<\/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 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/260\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 260 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus HIMANSHU ENGINEERING WORKS &#8211; Opponent(s) ========================================================= Appearance : [&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-244763","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 February, 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-february-2011-3\" \/>\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 February, 2011 - Free Judgements of Supreme Court &amp; 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