The Principal Commissioner Of Income Tax 3, Ahmedabad v. Jayantibhai Gyanesh Singh
High Court
12 Jul 2021 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
The Principal Commissioner Of Income Tax 3, Ahmedabad v. Jayantibhai Gyanesh Singh
Date of order
12 Jul 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Principal Commissioner Of Income Tax 3, Ahmedabad v. Jayantibhai Gyanesh Singh, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: This petition stands dismissed accordingly.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 9648 of 2021
==========================================================
THE PRINCIPAL COMMISSIONER OF INCOME TAX 3, AHMEDABAD VersusJAYANTIBHAI GYANESH 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. 386/AHD/2019 in ITA No.516/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 isdismissed in terms of the said order dated 24.06.2021 passed in
Special Civil Application No. 7520 of 2021. This petition standsdismissed accordingly.
(BELA M. TRIVEDI, J)
SINDHU NAIR
(A. C. JOSHI,J)
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