In Hardik Jagdishbhai Desai v. Deputy Commissioner Of Income Tax ==========================================================, the High Court (2021) decided the matter.
Decision: In such circumstances referred to above, this Tax Appeal is disposed of as not pressed without expressing any opinion on the merits of the questions of law.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/TAXAP/436/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 436 of 2017
==========================================================HARDIK JAGDISHBHAI DESAI Versus
DEPUTY COMMISSIONER OF INCOME TAX ==========================================================
Appearance:MS VAIBHAVI K PARIKH(3238) for the Appellant(s) No. 1MRS KALPANAK RAVAL(1046) for the Opponent(s) No. 1
==========================================================
CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand
HONOURABLE MR. JUSTICE ILESH J. VORA
Date : 22/03/2021 ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
Ms. Vaibhavi Parikh, the learned Counsel appearing for the appellant seeks permission of this Court to withdraw this tax appeal as the appellant would like to avail the benefit under the “Vivad Se Vishwas Scheme” of the Central Government.
In such circumstances referred to above, this Tax Appeal is disposed of as not pressed without expressing any opinion on the merits of the questions of law. In the event, for any reason, if the appellant is not able to avail the benefit of the Scheme, then it shall be open for the appellant to revive the tax appeal.
(J. B. PARDIWALA, J)
A. B. VAGHELA
(ILESH J. VORA,J)
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