High Court of Gujarat

DATTA PROJECTS PRIVATE LIMITEDversusTHE ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE,VAPI

Disposal: 58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH
Bench: A S SUPEHIAVAIBHAVI D NANAVATI

Holding

The court did not decide the merits and ordered the matter to be released for re‑hearing due to lack of time.

Summary

Datta Projects Private Limited filed a Special Civil Application before the Gujarat High Court challenging the order of the Assistant Commissioner of Income Tax, Vapi Circle. The matter was heard before a two‑Judge Bench, but the judges were unable to deliver a judgment due to lack of time. Consequently, the court ordered that the application be released and re‑heard before an appropriate bench. No substantive findings on the merits were made. The order directs that the matter be notified for a fresh hearing.

Issues considered

Whether the court can pass a substantive judgment when there is insufficient time and should adjourn the matter

Subjects

civil procedurewrit applicationadjournmentincome taxhigh court order

Judgment

        C/SCA/21134/2019                          ORDER DATED: 22/03/2022



               IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
                R/SPECIAL CIVIL APPLICATION NO. 21134 of 2019
================================================================
              DATTA PROJECTS PRIVATE LIMITED
                          Versus
 THE ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE,VAPI
================================================================
Appearance:
MR B S SOPARKAR(6851) for the Petitioner(s) No. 1
MRS KALPANAK RAVAL(1046) for the Respondent(s) No. 1
================================================================
  CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA
        and
        HONOURABLE MS. JUSTICE NISHA M. THAKORE

                           Date : 22/03/2022
                             ORAL ORDER
           (PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE)

     This writ application was heard finally. However, on
account of paucity of time, the judgment could not be
delivered.

     With passage of time, the matter may have to be
once again re-heard.

          In such circumstances, the matter is released.

    Let the matter be notified before the appropriate
Bench taking up the subject matter.


                                                   (J. B. PARDIWALA, J)




                                                 (NISHA M. THAKORE,J)

Manoj




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