{"id":247925,"date":"2011-02-14T00:00:00","date_gmt":"2011-02-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-14-february-2011"},"modified":"2018-07-05T02:58:48","modified_gmt":"2018-07-04T21:28:48","slug":"commissioner-vs-unknown-on-14-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-14-february-2011","title":{"rendered":"Commissioner vs Unknown on 14 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 14 February, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   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\/1054\/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. 1054 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nANIL\nD GALA - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(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\tMS.JUSTICE HARSHA DEVANI\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\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 14\/02\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>\tThis<br \/>\nappeal arises out of order dated 12.12.2008 made by the Income Tax<br \/>\nAppellate Tribunal, Ahmedabad whereby the Tribunal has allowed the<br \/>\nappeal filed by the assessee on the ground that revision proceedings<br \/>\nunder <a href=\"\/doc\/1978286\/\" id=\"a_1\">section 263<\/a> of the Income Tax Act, 1961 have already been<br \/>\nquashed by the Tribunal and as such consequential proceedings cannot<br \/>\nsustain.\n<\/p>\n<p id=\"p_1\">\tMr.\n<\/p>\n<p id=\"p_2\">M.R. Bhatt, learned senior advocate appearing on behalf of the<br \/>\nappellant has invited attention to order dated 22.09.2009 passed by<br \/>\nthis Court in Tax Appeal No. 1757 of 2008 whereby this Court has<br \/>\nadmitted the appeal preferred by the Revenue challenging the order of<br \/>\nthe Tribunal setting the order under <a href=\"\/doc\/1978286\/\" id=\"a_1\">section 263<\/a> made by the<br \/>\nCommissioner of Income Tax  for the block period in respect of one of<br \/>\nthe group assessees.\n<\/p>\n<p id=\"p_3\">\tIn<br \/>\nthe light of the aforesaid list this appeal along with Tax Appeal No.<br \/>\n1757 of 2008 and other cognate matters as and when the same are<br \/>\nlisted for hearing.\n<\/p>\n<p id=\"p_4\">[HARSHA<br \/>\nDEVANI, J]<\/p>\n<p>[H.B.\n<\/p>\n<p id=\"p_5\">ANTANI, J.]<\/p>\n<p>mathew<\/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 14 February, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1054\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1054 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus ANIL D GALA &#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-247925","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>Commissioner vs Unknown on 14 February, 2011 - Free Judgements of Supreme Court &amp; 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