The Principal Commissioner Of Income Tax 3, Ahmedabad v. Gyaneshkamal Ramnandan Singh

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9647 of 2021 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX 3, AHMEDABAD VersusGYANESHKAMAL RAMNANDAN SINGH ==========================================================Appearance: MRS MAUNA M BHATT(174) for the Petitioner(s) No. 1 for the Respondent(s) No. 1========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIand HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 12/07/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. The petition is filed by the petitioner – The PrincipalCommissioner of Income Tax-3, Ahmedabad, seeking direction forquashing and setting aside the order dated 09.09.2020, passed bythe Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabadin M.A. No. 387/AHD/2019 in ITA No.515/AHD/2019, Annexure ‘A’to the petition. 2. It may be noted that this bench had an occasion to deal with thecommon order dated 09.09.2020 (which is impugned in the presentpetition), passed by the Income Tax Appellate Tribunal, in SpecialCivil Application No. 7520 of 2021, and the Court has dismissed thesaid petition by passing the detailed order on 24.06.2021. No. 7520 of 2021. This petition stands dismissed accordingly. 3. In order to avoid duplication of the order, the present petition is dismissed in terms of the said order dated 24.06.2021 passed inSpecial Civil Application No. 7520 of 2021. This petition standsdismissed accordingly. (BELA M. TRIVEDI, J) SINDHU NAIR (A. C. JOSHI,J)