SCA/8977/1995 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 8977 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd/- HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Sd/- ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? NO 2 To be referred to the Reporter or not ? NO 3 Whether their Lordships wish to see the fair copy of the judgment ? NO 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? NO 5 Whether it is to be circulated to the civil judge ? NO ========================================================= MANOJKUMAR P RATHOD & OTHERS (A O P) - Petitioner(s) Versus DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) & 1 - Respondent(s) ========================================================= Appearance : MR MANISH J SHAH for Petitioner(s) : 1, NOTICE SERVED BY DS for Respondent(s) : 1, MR MANISH R BHATT for Respondent(s) : 1, MR BB NAIK for Respondent(s) : 1, SERVED BY RPAD - (N) for Respondent(s) : 2, MR KETAN A DAVE for Respondent(s) : 2, ========================================================= CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA and HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Date : 23/09/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) SCA/8977/1995 2/2 JUDGMENT 1 It is an accepted position between the parties that the controversy raised in the present petition is identical to the controversy raised in Special Civil Application No. 8976 of 1995. For the sake of brevity the facts and respective contentions are not reiterated. 2 Hence, for the reasons stated in judgment of even date rendered in Special Civil Application No.8976 of 1995 in the case of M/s. Roshanlal S. Jain & Ors. Vs. The Deputy Commissioner of Income Tax, this petition is rejected. Rule discharged. Interim relief stands vacated. There shall be no order as to costs. Sd/- Sd/- (D.A.Mehta, J.) (B.N.Mehta, J.) M.M.BHATT