Ellora Time Private Limited v. Joint Commissioner Of Income Tax....opponent(S

O/TAXAP/1023/2005 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 1023 of 2005 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER ================================================================ 1 Whether Reporters of Local Papers may be allowed to see the judgment ?the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ?judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ?to the interpretation of the Constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================================ ELLORA TIME PRIVATE LIMITED....Appellant(s) Versus JOINT COMMISSIONER OF INCOME TAX....Opponent(s) ================================================================ Appearance: MR RK PATEL, ADVOCATE for the Appellant(s) No. 1 MR PRANAV G DESAI, ADVOCATE for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE KS JHAVERIandHONOURABLE MR.JUSTICE K.J.THAKER Date : 17/12/2014 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of this appeal, the appellant-assessee has challenged the order dated 31.03.2005 passed by the Income-tax Appellate Tribunal, Rajkot Bench in ITA No. 140/Rjt/2000 for the assessment year 1998-99. 2. While admitting this appeal on 21.02.2006, this Court has framed the following substantial question of law for consideration of this Court: Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in confirming the interest charged under Sections 234B and 234C of the Income Tax Act by treating the same to be consequential in nature in 143(1)(a) proceedings? 3.Mr. R.K. Patel, learned advocate appearing for the assessee submitted that interest to the tune of Rs.6,20,342/- and Rs. 10,53,062/- under sections 234B and 234C of the Act respectively have already been assessed and paid by the assessee pursuant to the order passed by Additional Commissioner of Income Tax, Special Range – 1, Rajkot dated 30.12.2000. 4.Attention of this Court has also been drawn to the order dated 09.04.2007 passed by the Apex Court in Civil Appeal No. 1866 of 2007 with Civil Appeal No. 1867 of 2007 which reads as under: “Leave granted. Learned counsel appearing for the petitioner states that subsequent to the notice under Sec. 143(1) , proceedings under Sec. 143(3) stands concluded and in the circumstances the proceedigns under Sec. 143(1)(a) will not survive. In view of the aforestated the impugned judgment of the High Court is set aside and the civil appeals stand disposed of.” 5.In view of the order dated 09.04.2007 passed in Civil Appeal No. 1866 of 2007 with Civil Appeal No. 1867 of 2007 coupled with the fact that the assessee has already paid interest under sections 234B and 234C of the Act, this appeal shall not survive. Appeal stands disposed of accordingly. (K.S.JHAVERI, J.) divya (K.J.THAKER, J)