Nila Baurat Engineering Ltd v. Assistant Commissioner Of Income Tax

C/TAXAP/1110/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1110 of 2014 ========================================================= = NILA BAURAT ENGINEERING LTD Versus ASSISTANT COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR B S SOPARKAR(6851) for the Appellant(s) No. 1MR.VARUN K.PATEL(3802) for the Opponent(s) No. 1 ==========================================================CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA andHONOURABLE MR. JUSTICE ILESH J. VORA Date : 04/03/2021 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) Mr. B.S.Soparkar, the learned counsel appearing for the appellant submits that, he has instructions from his client not to press this tax appeal as his client intends to avail the benefit under the “Vivad se Vishwas Scheme” of the Central Government. In view of such statement being made by Mr. Soparkar, this tax appeal is disposed as not pressed without going into the merits of the substantial question of law framed by this Court at the time of admitting this tax appeal. 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 appeal. (J. B. PARDIWALA, J) SUCHIT (ILESH J. VORA,J)