Dr Ghanshyam A Gadvi v. Income Tax Officer

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 847 of 2010 =============================================DR GHANSHYAM A GADVI Versus INCOME TAX OFFICER ============================================= Appearance: DARSHAN R PATEL(8486) for the Appellant(s) No. 1MR.VARUN K.PATEL(3802) for the Opponent(s) No. 1============================================= CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 15/02/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) Mr. Darshan Patel, the learned counsel appearing for theappellant is on a leave note. However, we take notice of aletter addressed by Mr. Patel to the Registrar stating that hewould not like to press the tax appeal and withdraw the sameas his client has filed an application under the Vivad seVishwas Scheme. In such circumstances referred to above, this tax appealis disposed of as not pressed without expressing any opinionon the merits of the substantial questions of law formulated bythis Court at the time of the admission of the appeal. We clarify that ultimately, if the appellant – assessee isunable to seek any relief under the Scheme, it shall be openfor him to revive this tax appeal. NEHA With the aforesaid, this tax appeal is disposed of. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J)