Gujarat High Court
Genus Electrotech Ltd vs Union Of India & 4 on 30 June, 2017
Author: M.R. Shah
Bench: M.R. Shah, B.N. Karia
C/SCA/10328/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT
AHMEDABAD
SPECIAL CIVIL APPLICATION No. 10328 of 2017
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GENUS ELECTROTECH LTD....Petitioner(s)
Versus
UNION OF INDIA & 4....Respondent(s)
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Appearance :
Mr NARESH JAIN for Mr SP MAJMUDAR, ADVOCATE for the Petitioner(s)
No. 1
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CORAM: HONOURABLE Mr. JUSTICE M.R. SHAH
and
HONOURABLE Mr. JUSTICE B.N. KARIA
30th June 2017
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE M.R. SHAH)
Learned advocate appearing for the petitioner submitted that the impugned order does not disclose whether there was any agreement between the two Commissioners, and therefore, there is non compliance of Section 127 [2] (a) of the Income-tax Act, 1961. Relying upon a decision of the Hon'ble Supreme Court in the case of Nooral Islam Educational Trust v. Commissioner of Income-tax-I, reported in [2016]76 taxmann.com 144 (SC), it is submitted that therefore, the impugned order of transferring the case of the petitioner from Ahmedabad to Muradabad is bad in law.
Notice only qua the above, making returnable on Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Aug 18 03:53:18 IST 2017 C/SCA/10328/2017 ORDER 10th July 2017. Direct service is permitted.
[M.R Shah, J.] [B.N Karia, J.] Prakash Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Aug 18 03:53:18 IST 2017