Rasiklal Shantilal Mardia v. Assistant Commissioner Of Income Tax
High Court
21 Apr 2005 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Rasiklal Shantilal Mardia v. Assistant Commissioner Of Income Tax
Date of order
21 Apr 2005
Assessment year(s)
—
Outcome
Allowed
Case summary
In Rasiklal Shantilal Mardia v. Assistant Commissioner Of Income Tax, the High Court (2005) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION Nos. 308, 310, 312 & 313 of 2005
For Approval and Signature:
HON'BLE MR.JUSTICE D.A.MEHTA Sd/-
and
HON'BLE MS.JUSTICE H.N.DEVANI Sd/-
============================================================
1. Whether Reporters of Local Papers may be allowed : NO
to see the judgements?
2. To be referred to the Reporter or not? : NO
3. Whether Their Lordships wish to see the fair copy : NO
of the judgement?
4. Whether this case involves a substantial question : NO
of law as to the interpretation of the Constitution
of India, 1950 of any Order made thereunder?
5. Whether it is to be circulated to the concerned : NO
Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals?
--------------------------------------------------------------
RASIKLAL SHANTILAL MARDIA
Versus
ASSISTANT COMMISSIONER OF INCOME TAX
--------------------------------------------------------------
Appearance:
MRS SWATI SOPARKAR for Petitioner No. 1
MR MANISH R BHATT for Respondent No. 1
NOTICE SERVED for Respondent No. 1
--------------------------------------------------------------
CORAM : HON'BLE MR.JUSTICE D.A.MEHTA
and
HON'BLE MS.JUSTICE H.N.DEVANI
Date of decision: 21/04/2005
COMMON JUDGEMENT
�(Per : HON'BLE MR.JUSTICE D.A.MEHTA)
1�Rule. Mr.M.R.Bhatt, learned Senior Standing
Counsel waives service in each of the petition.
2�It is common ground between the learned Counsel
appearing for the respective parties that these
petitions are required to be dealt with in the same
manner as Special Civil Application Nos. 316 & 317 of
2005, there being no difference in facts or
circumstances.
3�Accordingly the petitions are allowed. There
being no escapement of income in light of judgment and
order rendered today in Tax Appeal Nos.328 of 2000 and
157 of 2000. In each of the petitions notices under
Section 148 of the Act dated 4th December,2003
(Annexure-A) are hereby quashed and set aside. Rule made absolute. There shall be no order as to costs. Registry to place copy of this judgment in all connected matters.
�����Sd/-
�����(D.A.Mehta, J)
�����Sd/-
�����(H.N.Devani,J)
m.m.bhatt
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