Income-tax notice dated 23 March 2004 quashed as identical to co-ordinate matter; petition allowed, no costs order HC quashed and set aside the impugned income-tax notice dated 23 March 2004, finding the case facts and contentions identical to a co-ordinate matter ...
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Income-tax notice dated 23 March 2004 quashed as identical to co-ordinate matter; petition allowed, no costs order
HC quashed and set aside the impugned income-tax notice dated 23 March 2004, finding the case facts and contentions identical to a co-ordinate matter decided the same day. The court made the rule absolute and allowed the petition, with no order as to costs.
GUJARAT HIGH COURT, 2005 (12) TMI 619. Facts and contentions were admitted to be "identical to those stated in case of Saurabh Ushakant Marfatia Vs. Assistant Commissioner of Income-tax, Special Civil Application No. 18999 of 2005," which had been decided the same day. Applying the reasoning recorded in that judgment dated 14th December, 2005, the court held that the impugned notice dated 23rd March, 2004 (Annexure-C) could not stand. The court ordered that the impugned notice "is hereby quashed and set aside. Rule made absolute." The petition was allowed and there was "no order as to costs." The decision rests solely on the application of the precedent in the contemporaneous Marfatia decision to identical facts, resulting in invalidation of the notice.
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