Gujarat High Court
Ankit Financial Services Ltd vs Deputy Commissioner Of Income Tax on 1 May, 2017
Bench: M.R. Shah, B.N. Karia
C/MCA/769/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC. CIVIL APPLICATION (FOR REVIEW) NO. 769 of 2017
In
SPECIAL CIVIL APPLICATION NO. 18961 of 2016
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ANKIT FINANCIAL SERVICES LTD.....Applicant(s)
Versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1)....Opponent(s)
=============================================
Appearance:
MR HARDIK V VORA, ADVOCATE for the Applicant(s) No. 1
MR MANISH BHATT, SR. ADVOCATE with MRS MAUNA M BHATT, ADVOCATE
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 01/05/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Present application has been preferred by the applicant herein - original petitioner requesting to review and recall the order dated 29.12.2016 passed by this Court in Special Civil Application No.18961/2016, by which this Court has dismissed the said Special Civil Application preferred by the applicant - original petitioner challenging the notice under Section 148 of the Income Tax Act, 1961.
We have heard Shri Hardik Vora, learned Advocate appearing for the applicant and Shri Manish Bhatt, learned Counsel appearing for the Revenue.
Having heard Shri Vora, learned Advocate for the applicant - assessee and considering the detailed judgment and order passed by this Court in Special Civil Application No.18961/2016, which is now sought to be reviewed, we are of the opinion that as such no Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Aug 16 09:39:08 IST 2017 C/MCA/769/2017 ORDER case is made out to review and/or recall the detailed judgment and order passed by this Court. Whatever the submissions were made and whatever the decisions were relied upon have been dealt with by this Court in extenso and thereafter by a detailed speaking judgment and order the challenge to the notice under Section 148 of the Income Tax Act, 1961 has been negatived. We do not find any error apparent on the face of the record for which a detailed judgment and order passed by this Court is required to be reveiwed.
Under the circumstances, present application has no substance and the same deserves to be dismissed and is, accordingly, dismissed.
Sd/ (M.R. SHAH, J.) Sd/ (B.N. KARIA, J.) Ajay Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Aug 16 09:39:08 IST 2017