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Gujarat High Court

Cama Hotels Ltd vs Samir Vakil Or His Successor Dy. Cit ... on 8 August, 2016

Author: Ks Jhaveri

Bench: Ks Jhaveri, G.R.Udhwani

                 C/SCA/13445/2007                                          ORDER




                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                    SPECIAL CIVIL APPLICATION NO. 13445 of 2007
         ==========================================================
                          CAMA HOTELS LTD.....Petitioner(s)
                                     Versus
          SAMIR VAKIL OR HIS SUCCESSOR DY. CIT (OSD) & 1....Respondent(s)
         ==========================================================
         Appearance:
         MR SN DIVATIA, ADVOCATE for the Petitioner(s) No. 1
         MRS MAUNA M BHATT, ADVOCATE for the Respondent(s) No. 1 - 2
         NOTICE SERVED BY DS for the Respondent(s) No. 1
         ==========================================================

          CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
                 and
                 HONOURABLE MR.JUSTICE G.R.UDHWANI
                            Date : 08/08/2016
                                    ORAL ORDER

(PER : HONOURABLE MR.JUSTICE KS JHAVERI) Heard   Mr.   S.N.   Divatia,   learned   counsel  appearing on behalf of the petitioner. He took us  through the provisions of Section 142(2A) of the  pre­amended   Act   and   also   through   the   judgments  reported in 287 ITR 91, 294 ITR 561 and 257 ITR 

622.   He   also   took   us   through   Form   6­B   and   the  Rule Book. 

However, with a view to enable learned Senior  Standing   Counsel   Mr.   M.R.   Bhatt   to   produce   on  record the approval given by the Commissioner of  Income­tax   for   the   impugned   order,   S.O   to  10.08.2016.

(K.S.JHAVERI, J.) Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Aug 10 03:12:25 IST 2016 C/SCA/13445/2007 ORDER (G.R.UDHWANI, J.) Pravin Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Aug 10 03:12:25 IST 2016