In Agrasen Ceramics Pvt. Ltd v. Income Tax Officer Ward (1)(1, the High Court (2020) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 1315 of 2018
With
CIVIL APPLICATION (FOR WITHDRAWAL OF MATTER) NO. 1 of 2020 In R/TAX APPEAL NO. 1315 of 2018
==========================================================AGRASEN CERAMICS PVT. LTD VersusINCOME TAX OFFICER WARD (1)(1)
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Appearance:MR B S SOPARKAR(6851) for the Appellant(s) No. 1MR.VARUN K.PATEL(3802) for the Opponent(s) No. 1
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CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHandHONOURABLE MR. JUSTICE J.B.PARDIWALA
Date : 02/12/2020 ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH)
This matter has been taken upon a mention being madeby Shri Badrish Soparkar, learned counsel for the appellantstating that the application is for withdrawal of the mainappeal. The appellant has prayed for dismissal of the appeal aswithdrawn to enable it to apply under the Vivad Se VishwasScheme. Accordingly, Civil Application is allowed. The TaxAppeal No. 1315 of 2018 is dismissed as withdrawn.
(VIKRAM NATH, CJ)
(J. B. PARDIWALA, J)
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