Director Of Income Tax (Exemption v. Gujarat Cricket Association

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 268 of 2012 With R/TAX APPEAL NO. 152 of 2019With R/TAX APPEAL NO. 317 of 2019 With R/TAX APPEAL NO. 318 of 2019With R/TAX APPEAL NO. 319 of 2019With R/TAX APPEAL NO. 375 of 2019With R/TAX APPEAL NO. 358 of 2019With R/TAX APPEAL NO. 359 of 2019With R/TAX APPEAL NO. 360 of 2019With R/TAX APPEAL NO. 333 of 2019With R/TAX APPEAL NO. 334 of 2019With R/TAX APPEAL NO. 335 of 2019With R/TAX APPEAL NO. 336 of 2019With R/TAX APPEAL NO. 337 of 2019With R/TAX APPEAL NO. 338 of 2019With R/TAX APPEAL NO. 339 of 2019With R/TAX APPEAL NO. 340 of 2019With R/TAX APPEAL NO. 320 of 2019With R/SPECIAL CIVIL APPLICATION NO. 2321 of 2014With R/SPECIAL CIVIL APPLICATION NO. 2323 of 2014With R/TAX APPEAL NO. 123 of 2014 C/TAXAP/268/2012 ORDER ============================================================================== DIRECTOR OF INCOME TAX (EXEMPTION) VersusGUJARAT CRICKET ASSOCIATION ============================================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1MR MANISH J SHAH(1320) for the Opponent(s) No. 1 ============================================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR.JUSTICE A.C. RAO Date : 27/09/2019 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) We have concluded the hearing of the tax appeals and those are ordered to be disposed of by a separate judgement that will be delivered by us. However, we are detaching the Special Civil Application No.2321 of 2014 and the Special Civil Application No.2323 of 2014 from this batch of matters as these two petitions are relating to reopening of the assessment u/s.147 of the Act, 1961. Let these two special civil applications be heard by the regular court, taking up tax matters. (J. B. PARDIWALA, J) (A. C. RAO, J) Vahid