Gautam Harilal Gotecha vs D.C.I.T. Inv. Cir-1 & 3 on 6 August, 2014

[Cites 1, Cited by 2]

Gujarat High Court

Gautam Harilal Gotecha vs D.C.I.T. Inv. Cir-1 & 3 on 6 August, 2014

Bench: M.R. Shah, K.J.Thaker

           C/SCA/14104/2005                                     ORDER




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

              SPECIAL CIVIL APPLICATION NO. 14104 of 2005

================================================================
                  GAUTAM HARILAL GOTECHA....Petitioner(s)
                                    Versus
                   D.C.I.T. INV. CIR-1 & 3....Respondent(s)
================================================================
Appearance:
MR KH KAJI, ADVOCATE for the Petitioner(s) No. 1
MR MANISH K KAJI, ADVOCATE for the Petitioner(s) No. 1
DS AFF.NOT FILED (N) for the Respondent(s) No. 2 - 3
MRS MAUNA M BHATT, ADVOCATE for the Respondent(s) No. 1
NOTICE NOT RECD BACK for the Respondent(s) No. 4
================================================================

        CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
               and
               HONOURABLE MR.JUSTICE K.J.THAKER

                                  Date : 06/08/2014


                                   ORAL ORDER

(PER : HONOURABLE MR.JUSTICE M.R. SHAH)

1. By way of this Special Civil Application under Article 226 of the Constitution of India, the petitioner-assessee has prayed for the following relief:

"The petitioner therefore pryas that order of the 3rd respondent Income Tax Appellate Tribunal in ITA No. 7/RJT/2003 for the period 1.4.1987 to 16.9.1997 dt. 18.11.2004 be quashed and set aside as Page 1 of 3 C/SCA/14104/2005 ORDER well as the earlier orders passed by 2nd respondent the Commissioner of Income Tax(A) dt. 17.1.2003 in appeal No. CIT(A)-XIX/0377/99-2000 and the assessment order dt. 30.9.1999 passed by the 1st respondent to quashed."

2. Today, when the present Special Civil Application is taken up for final hearing, it is pointed out by Mr. K.H. Kaji learned counsel appearing on behalf of the petitioner as well as Mr. M.R. Bhatt learned counsel appearing on behalf of the respondent that, as such, the impugned order passed by the learned Appellate Tribunal has been subsequently set aside by the Division Bench of this Court vide its judgment and order delivered on 11.10.2005 passed in Tax Appeal No. 79/2005. Mr. Kaji learned counsel has placed on record the decision of this Court passed in Tax Appeal No. 79/2005.

3. In view of the above, as such, the challenge to the impugned judgment and order passed by the learned Appellate Tribunal will not survive, and therefore, as such, the present Special Civil Application has become academic. Mr. Kaji learned counsel appearing on behalf of the petitioner - assessee has requested to make observation that the question of law, if any, be kept open and that may be considered in appropriate proceedings and/or as and when it arises in future.

Page 2 of 3 C/SCA/14104/2005 ORDER

4. Accordingly, in view of the above subsequent development, the present Special Civil Application is dismissed as having become academic. However, question of law, if any, raised in the present Special Civil Application, more particularly, with respect to the jurisdiction of the learned Tribunal is kept open. Notice is discharged.

(M.R.SHAH, J.) (K.J.THAKER, J) mandora Page 3 of 3

Unlock Advanced Research with PRISMAI

Gujarat High Court