The appeal was disposed of as not pressed after the appellant withdrew the proceedings under the Vivad se Vishwas Scheme, reserving the right to revive the appeal if no relief is obtained.
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C/TAXAP/847/2010 ORDER DATED: 15/02/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 847 of 2010
============================================= DR GHANSHYAM A GADVI
Versus INCOME TAX OFFICER
=============================================
Appearance:
DARSHAN R PATEL(8486) for the Appellant(s) No. 1 MR.VARUN K.PATEL(3802) for the Opponent(s) No. 1
=============================================
CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and
HONOURABLE MS. JUSTICE NISHA M. THAKORE
Date : 15/02/2022
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
Mr. Darshan Patel, the learned counsel appearing for the appellant is on a leave note. However, we take notice of a letter addressed by Mr. Patel to the Registrar stating that he would not like to press the tax appeal and withdraw the same as his client has filed an application under the Vivad se Vishwas Scheme.
In such circumstances referred to above, this tax appeal is disposed of as not pressed without expressing any opinion on the merits of the substantial questions of law formulated by this Court at the time of the admission of the appeal.
We clarify that ultimately, if the appellant – assessee is unable to seek any relief under the Scheme, it shall be open for him to revive this tax appeal.
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C/TAXAP/847/2010 ORDER DATED: 15/02/2022
With the aforesaid, this tax appeal is disposed of.
(J. B. PARDIWALA, J)
(NISHA M. THAKORE,J)
NEHA
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Dr. Ghanshyam A. Gadvi
Income Tax Officer
J.B. Pardiwala
Nisha M. Thakore
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
