{"id":65608,"date":"2010-08-18T00:00:00","date_gmt":"2010-08-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/parikh-vs-asst-on-18-august-2010"},"modified":"2017-06-01T19:50:19","modified_gmt":"2017-06-01T14:20:19","slug":"parikh-vs-asst-on-18-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/parikh-vs-asst-on-18-august-2010","title":{"rendered":"Parikh vs Asst on 18 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Parikh vs Asst on 18 August, 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\n\n \n\n\n\t \n\nOJMCA\/111\/2005\t 1\/ 3\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.111 of 2005\n \n\nIn\n\n\n \n\nTAX\nAPPEAL No.103 of 2004\n \n\n=======================================================\n \n\nPARIKH\nBROTHERS - Applicant(s)\n \n\nVersus\n \n\nASST.\nCOMMISSIONER OF INCOME TAX - Respondent(s)\n \n\n======================================================= \nAppearance\n: \nMR KR DIXIT for Applicant(s) :\n1, \nMR KM PARIKH for Respondent(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 D.A.MEHTA\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\n             and\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 H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 25\/10\/2005 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>This<br \/>\n\tis an application seeking recall of the judgment and order<br \/>\n\t22.03.2005 made in Tax Appeal No.103 of 2004 in the following<br \/>\n\tcircumstances.\n<\/p>\n<p>Tax<br \/>\n\tAppeal No.103 of 2004 was in relation to the Tribunal&#8217;s order dated<br \/>\n\t8th July, 2003 made in ITA No.165\/AHD\/2000 upholding levy<br \/>\n\tof penalty of Rs.60,430\/- under Section 271(1)(c) of the Income-tax<br \/>\n\tAct, 1961 (the Act). At the time of hearing of the Tax Appeal, it<br \/>\n\twas found that the quantum appeal before the Tribunal was not<br \/>\n\tdecided and the Tribunal proceeded to decide the appeal in penalty<br \/>\n\tproceedings prior in point of time.\n<\/p>\n<p>However,<br \/>\n\tMr.K.R.Dixit, learned advocate appearing on behalf of the applicant,<br \/>\n\tsubmits that inadvertent factual error crept in while narrating the<br \/>\n\tfacts. It appears that the appeal in quantum proceedings came to be<br \/>\n\tdismissed for want of prosecution on 3rd July, 2003 while<br \/>\n\tthe penalty appeal came to be decided on 8th July, 2003,<br \/>\n\tand hence, in the circumstances, it appears that the applicant was<br \/>\n\tnot aware about the order dated 3rd July, 2003 dismissing<br \/>\n\tthe quantum appeal for want of prosecution. It is further stated<br \/>\n\tthat the quantum appeal came to be restored by the Tribunal vide<br \/>\n\torder dated 4th February, 2004. Mr.K.M.Parikh, learned<br \/>\n\tStanding Counsel appearing on behalf of the opponent, does not<br \/>\n\tdispute the aforesaid factual position.\n<\/p>\n<p>In<br \/>\n\tthese circumstances, the judgment and order dated 22nd<br \/>\n\tMarch, 2005 made in Tax Appeal No.103 of 2004 is hereby recalled and<br \/>\n\tas a consequence, Tax Appeal No.103 of 2004 stands restored to file.<br \/>\n\tThe application is allowed. Rule made absolute. There shall be no<br \/>\n\torder as to costs.\n<\/p>\n<p>Sd\/-\n<\/p>\n<p>[<br \/>\nD.A. MEHTA, J ]<\/p>\n<p>Sd\/-\n<\/p>\n<p>[<br \/>\nH.N. DEVANI, J ]<\/p>\n<p>***<\/p>\n<p>Bhavesh*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Parikh vs Asst on 18 August, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print OJMCA\/111\/2005 1\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD MISC. CIVIL APPLICATION No.111 of 2005 In TAX APPEAL No.103 of 2004 ======================================================= PARIKH BROTHERS &#8211; Applicant(s) Versus ASST. COMMISSIONER OF INCOME [&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-65608","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>Parikh vs Asst on 18 August, 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\/parikh-vs-asst-on-18-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parikh vs Asst on 18 August, 2010 - Free Judgements of Supreme Court &amp; 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