Principal Commissioner Of Income Tax-1 v. M/S M.d. International

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 21339 of 2019With R/SPECIAL CIVIL APPLICATION NO. 21499 of 2019With R/SPECIAL CIVIL APPLICATION NO. 21549 of 2019 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-1 VersusM/S M.D. INTERNATIONAL ========================================================== Appearance:MRS KALPANAK RAVAL(1046) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIandHONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 09/12/2019 COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1.All these three petitions arise out of a common order dated 17.7.2018 passed by the Income Tax Settlement Commission and the facts and contentions are also common, and hence, the same were taken up for hearing together and are decided by this common judgment. 2.By these petitions under article 226 of the Constitution of India, the petitioner, namely Principal Commissioner of Income Tax-1, Surat has challenged the order dated 17.7.2018 passed by the Income Tax Settlement Commission with respect to assessment years 2004-2005 and 2005-2006 in case of M/s. M.D. International - the respondent in Special Civil Application No.21339 of 2019 and Special Civil Application No.21549 of 2019, and with respect to assessment year 2005-2006 in case of M/s. Lakhani Impex - the respondent in Special Civil Application No.21499 of 2019. 3.Heard Mr. Nikunt Raval, learned counsel for Mrs. Kalpana Raval, learned senior standing counsel for the petitioner in each of the petitions. 4.It is an admitted position that on identical facts in the case of two of the assessees namely, M/s. Shreyans Corporation and Samarth India, this court by a judgment and order dated 7.10.2019, has dismissed the petitions by holding that there is no infirmity in the impugned order passed by the Settlement Commission. Since the facts and contentions in all these three petitions are similar to the facts and contentions of the above referred petitions, except that the amount involved in each case is different, it is not necessary to set out the facts and contentions in detail. 5.For the reasons recorded in the judgment and order dated 7.10.2019 passed by this court in Special Civil Application No.15653 of 2019 and Special Civil Application No.15658 of 2019, this court does not find any infirmity in the impugned order dated 17.7.2018 passed by the Settlement Commission, so as to warrant interference. The petitions, therefore, fail and are, accordingly, summarily dismissed. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J)