Those Stated In Case Of Saurabh Ushakant Marfatia v. Assistant Commissioner Of Income-Tax, Special

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No.19005 of 2005 For Approval and Signature:HONOURABLE MR.JUSTICE D.A.MEHTA Sd/- HONOURABLE MS.JUSTICE H.N.DEVANI Sd/- =======================================================1 [Whether Reporters of Local Papers may ]be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 [Whether their Lordships wish to see the ]fair copy of the judgment ?Whetherthiscaseinvolvesa substantial question of law as to the 4interpretation of the constitution of India, 1950 or any order made thereunder ? 5 [Whether it is to be circulated to the ]civil judge ? ======================================================= RAJNIKANT K MARFATIA - Petitioner(s)Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1) ======================================================= Appearance : MR JP SHAH for Petitioner(s) : 1,MR MANISH J SHAH for Petitioner(s) : 1, MR BB NAIK for Respondent(s) : 1, ======================================================= CORAM :HONOURABLE MR.JUSTICE D.A.MEHTA and HONOURABLE MS.JUSTICE H.N.DEVANI Date : 14/12/2005 ORAL JUDGMENT(Per : HONOURABLE MR.JUSTICE D.A.MEHTA) 1.It is an accepted position between the parties that the facts and contentions are identical to SCA/19005/2005 those stated in case of Saurabh Ushakant Marfatia Vs. Assistant Commissioner of Income-tax, Special Civil Application No.18999 of 2005, which has been decided today by a judgment of even date. 2. Hence, for the reasons recorded in the judgment rendered today in case of Saurabh Ushakant Marfatia Vs. Assistant Commissioner of Income-tax, Special Civil Application No.18999 of 2005, dated 14[th] December, 2005, the impugned notice dated 23[rd] March, 2004 (Annexure-C hereto) is hereby quashed and set aside. Rule made absolute. The petition stands allowed accordingly. There shall be no order as to costs. Sd/- *** Bhavesh*