The Principal Commissioner Of Income Tax (Central), Ahmedabad v. Lavjibhai Swarupchand Mehta

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 13024 of 2020 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),AHMEDABAD VersusLAVJIBHAI SWARUPCHAND MEHTA ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHandHONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 22/10/2020 ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) We have heard Ms. Mauna Bhatt, learned Senior Standing Counsel appearing for the petitioner. The Income Tax Appellate Tribunal rejected theapplication filed by the Department under Section 254(2)of the Income Tax Act, 1961 on the finding that the samewas beyond prescribed period of limitation, i.e. beyond sixmonths from the end of the month in which the order waspassed. Ms. Bhatt has not been able to show that theapplication was within time and not beyond the time. In that view of the matter, we do not find anyinfirmity in the order passed by the Tribunal. The petitionlacks merit and is accordingly dismissed. (VIKRAM NATH, CJ) A. B. VAGHELA/A.M.PIRZADA (J. B. PARDIWALA, J)