SCA/22977/2005 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No.22977 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 ? 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 ? 5 Whether it is to be circulated to the civil judge ? ======================================================= LATE PINAK MAHENDRA MARFATIA - Petitioner(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX - Respondent(s) ======================================================= Appearance : MR JP SHAH for Petitioner(s) : 1,MR MANISH J SHAH for Petitioner(s) : 1, MR MANISH R BHATT 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/22977/2005 2/2 JUDGMENT 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 14th December, 2005, the impugned notice dated 23rd 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/- [ D.A. MEHTA, J ] Sd/- [ H.N. DEVANI, J ] *** Bhavesh*