Gujarat High Court
M/S Shiv Shipping Services vs Income Tax Settlement Commission, ... on 27 April, 2021
Author: R.M.Chhaya
Bench: R.M.Chhaya, N.V.Anjaria
C/SCA/6800/2021 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 6800 of 2021
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M/S SHIV SHIPPING SERVICES
Versus
INCOME TAX SETTLEMENT COMMISSION, ADDL. BENCH II
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Appearance:
MR B S SOPARKAR(6851) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
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CORAM: HONOURABLE MR. JUSTICE R.M.CHHAYA
and
HONOURABLE MR. JUSTICE N.V.ANJARIA
Date : 27/04/2021
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE R.M.CHHAYA) Heard Mr. B.S.Soparkar, learned advocate for the petitioner. It is the case of the petitioner that Settlement Commission while considering the issue of interest has not properly interpreted the provisions of Section 234B(2A) of the Income Tax Act, 1961. Mr. B.S. Soparkar, learned advocate for the petitioner has relied upon the decisions of the Division Bench of this Court in the case of Maheshbhai Shantilal Patel vs. Income Tax Settlement Commission and others rendered in Special Civil Application No.4939 of 2015 dated 14.06.2016 and in the case of Bharatbhai B Shah vs. Income Tax Officer and Others reported in (2013) 355 ITR 373 (Guj). Hence, notice returnable on 14.06.2021.
(R.M.CHHAYA, J) (N.V.ANJARIA, J) KAUSHIK J. RATHOD Page 1 of 1 Downloaded on : Tue Apr 27 21:29:20 IST 2021