Ghanshyam Dungarbhai Sutariya v. Assistant Commissioner Of Income Tax, Circle-8, Surat

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 249 of 2020 With CIVIL APPLICATION (FOR STAY) NO. 1 of 2020 In R/TAX APPEAL NO. 249 of 2020 ========================================================== GHANSHYAM DUNGARBHAI SUTARIYA Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8, SURAT ========================================================== Appearance: VIKAS V NAIR(7444) for the Appellant(s) No. 1MRS KALPANAK RAVAL(1046) for the Opponent(s) No. 1,2========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand HONOURABLE MR. JUSTICE ILESH J. VORA Date : 28/01/2021 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Vikas V. Nair, the learned Counsel appearing for the appellant (assessee) and Mrs. Kalpana Raval, the learned Sr. Standing Counsel appearing for the Revenue.Counsel appearing for the appellant (assessee) and Mrs. Kalpana Raval, the learned Sr. Standing Counsel appearing for the Revenue. 2. Mr. Vikas V. Nair, the learned counsel appearing for the appellant has instructions from his client not to press this tax appeal as his client would like to avail the benefit under the “Vivaad Se Vishwas Scheme, 2020” for the A.Y. 2009-10. The client of Mr. Nair has informed him that he has received Form-3 from the Designated Authority. C/TAXAP/249/2020 ORDER 3. In view of the aforesaid statement made by the learned Counsel appearing for the appellant, this tax appeal stands disposed of as not pressed without expressing any opinion on the substantial questions of law. learned Counsel appearing for the appellant, this tax appeal stands disposed of as not pressed without expressing any opinion on the substantial questions of law. 4. Civil Application (for stay) also stands disposed of. disposed of. (J. B. PARDIWALA, J) SUCHIT (ILESH J. VORA,J)