Gujarat High Court
India Gelatine And Chemicals Ltd vs Asstt. Commissioner Of Income Tax on 27 January, 2004
Author: M.S.Shah
Bench: M.S.Shah, A.M.Kapadia
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION No 954 of 2004
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INDIA GELATINE AND CHEMICALS LTD.
Versus
ASSTT. COMMISSIONER OF INCOME TAX
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Appearance:
1. Special Civil Application No. 954 of 2004
MR JP SHAH for Petitioner No. 1
.......... for Respondent No. 1
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CORAM : HON'BLE MR.JUSTICE M.S.SHAH
and
HON'BLE MR.JUSTICE A.M.KAPADIA
Date of Order: 27/01/2004
ORAL ORDER
(Per : HON'BLE MR.JUSTICE M.S.SHAH) Mr JP Shah, learned counsel for the petitioner seeks leave to place on record a copy of the order dated 28.4.2003 passed by this Court in Special Civil Application No. 12552 of 2002 filed by the same assessee for challenging the reassessment notice for assessment year 1998-99 and submits that the present petition challenging the reassessment notice for assessment year 1999-2000 raises the same controversy. Mr Shah further submits that amendment to Section 43A by Finance Act, 2002 is prospective i.e. w.e.f. 1.4.2003 and not retrospective.
The order is taken on record as Annexure "L".
In view of the above submissions, R U L E. Notice as to interim relief returnable on 20th February, 2004.
Till then, there shall be ad-interim relief in terms of para 10(C).
Direct Service is permitted.
(M.S. Shah, J.) (A.M. Kapadia, J.) sundar/-