Ezy Slide Fastners Ltd. - Petitioner(S v. Joint Commissioner Of Income Tax (Assessment) & 2 - Respondent(S

IN THE HIGH COURT OF GUJARAT AT AHMEDABADSPECIAL CIVIL APPLICATION No.133 of 2004 For Approval and Signature: HONOURABLE MR. JUSTICE AKIL KURESHIHONOURABLE MS. JUSTICE HARSHA DEVANI ========================================= 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? Whether this case involves a substantial question of law as 4to the interpretation of the constitution of India, 1950 or any order made thereunder?any order made thereunder? 5 Whether it is to be circulated to the civil judge? ========================================= EZY SLIDE FASTNERS LTD. - Petitioner(s)VersusJOINT COMMISSIONER OF INCOME TAX (ASSESSMENT) & 2 - Respondent(s) ========================================= Appearance: MR SN SOPARKAR, SR. COUNSEL with MRS SWATI SOPARKARfor Petitioner(s): 1,M/S.VYAS ASSOCIATES for Respondent(s) : 1,RULE SERVED BY DS for Respondent(s) : 2 - 3.MR KM PARIKH for Respondent(s) : 3, ========================================= CORAM :HONOURABLE MR. JUSTICE AKIL KURESHI and HONOURABLE MS. JUSTICE HARSHA DEVANI Date : 27/08/2012 ORAL JUDGMENT (Per : HONOURABLE MR. JUSTICE AKIL KURESHI) 1.This petition was filed by the petitioner company at a stage where the company was before BIFR pending formation of a scheme. At that stage, the prayer made was for a direction to the respondents not to enforce a notice under section 226(3) of the Income Tax Act, 1961 for recovery of the outstanding dues of the company. 2.Learned counsel Shri S.N. Soparkar for the petitioner stated, on instructions, that since filing of the petition, the company has no longer remained before the BIFR. In view of the above statement, the main factual basis on which the prayer for staying the demand notice was made, no longer survives. In that view of the matter, the petition is disposed of. Rule discharged. Interim relief, if any, is vacated. No costs. ( Akil Kureshi, J. ) ( Harsha Devani, J. ) hki