M/S.tudor India Ltd v. The Addl.commissioner Of Income Tax,Gandhinagar Range

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 105 of 2016With CIVIL APPLICATION (FOR WITHDRAWAL OF MATTER) NO. 1 of 2021 In R/TAX APPEAL NO. 105 of 2016 ========================================================== M/S.TUDOR INDIA LTD. Versus THE ADDL.COMMISSIONER OF INCOME TAX,GANDHINAGAR RANGE ========================================================== Appearance:MR MANISH J SHAH(1320) for the Appellant(s) No. 1RULE SERVED(64) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIand HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 07/06/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1.Learned advocate Mr. Manish J. Shah appearing for the appellant seeks permission to withdraw the present Tax Appeal in view of the Civil Application No. 1 of 2021 filed in the said Appeal. Mr. Shah submitted that the appellant has chosen to file a declaration under Section 4 of the Direct Tax Vivaad Se Vishwas Act 2020 to settle the tax dispute pending the present Appeal and accordingly his declaration has been processed under Section 5 of the said Act and is required to withdraw the present Appeal in view of Section 4(3) of the said Act. 2. In view of the above, without expressing any C/TAXAP/105/2016 ORDER DATED: 07/06/2021 opinion on the substantial questions of law framed by the Court at the time of admission of the Tax Appeal, learned advocate Mr. Manish J. Shah for the appellant is permitted to withdraw the present Tax Appeal as prayed for. 3. The Tax Appeal stands dismissed as withdrawn. The Civil Application also stands disposed of accordingly. (BELA M. TRIVEDI, J) AMAR SINGH (A. C. JOSHI,J)