Gujarat High Court
M/S Shalibhadra Developers vs Secretary & 2 on 2 May, 2016
Author: Harsha Devani
Bench: Harsha Devani, G.R.Udhwani
C/SCA/7256/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 7256 of 2016
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M/S SHALIBHADRA DEVELOPERS....Petitioner(s)
Versus
SECRETARY & 2....Respondent(s)
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Appearance:
MR B S SOPARKAR, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 02/05/2016
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. S.N. Soparkar, learned senior advocate, for the petitioner has placed reliance upon the decision of the Supreme Court in the case of Collector of Central Excise, Madras v. M/s. M.M. Rubber and Co. 1992 Supp (1) SCC 471 as well as the decision of the Bombay High Court in the case of Commissioner of Income-tax v. Income-tax Settlement Commission (2015) 375 I.T.R. 483 (Bom.) to submit that the decision of the Bombay High Court would be squarely applicable to the facts of the case and therefore, the Tribunal was not justified in rejecting the application made by the petitioner under section 245C(1) of the Income-tax Act, 1961.
2. Having regard to the submissions advanced by the Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue May 03 02:48:16 IST 2016 C/SCA/7256/2016 ORDER learned counsel for the petitioner, issue notice returnable on 13.6.2016. In the meanwhile, the respondents are restrained from making any coercive recovery in view of the order dated 30.3.2016 passed by the Settlement Commission. Direct service is permitted.
(HARSHA DEVANI, J.) (G.R.UDHWANI, J.) (pkn) Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue May 03 02:48:16 IST 2016