TAXAP/1849/2005 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1849 of 2005 To TAX APPEAL No. 1854 of 2005 For Approval and Signature: HONOURABLE MR.JUSTICE K.A.PUJ Sd/- HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Sd/- ==================================== 1. Whether Reporters of Local Papers may be allowed to see the judgment ? YES 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 ==================================== COMMISSIONER OF INCOME TAX - Appellant Versus STATE BANK OF SAURASHTRA - Opponent ==================================== TAXAP/1849/2005 2/3 JUDGMENT Appearance : MR MANISH R BHATT for Appellant. MR RK PATEL for Opponent. ==================================== CORAM : HONOURABLE MR.JUSTICE K.A.PUJ and HONOURABLE MR.JUSTICE BANKIM.N.MEHTA Date : 01/08/2008 COMMON ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE K.A.PUJ) 1. The revenue has filed these Tax Appeals under Section 260A of the Income-tax Act, 1961 for A.Y. 1992 – 93 to 1997 – 98. All these appeals are admitted by this Court on 19.09.2006. However, at the time of admission of these appeals, it was not pointed out to the Court that the issue is pending before the Committee on Disputes. A minutes of the meeting of the Committee on Disputes held on 07.06.2007 was placed on the record of this Court and on the basis of that, this Court has passed an order on 20.06.2008. The learned Standing Counsel had sought for time to seek necessary instructions from the department. Now, instructions have been received and since the Committee on Disputes has not granted permission to the department to pursue the matter, the said appeals TAXAP/1849/2005 3/3 JUDGMENT are required to be dismissed. As a matter of fact, earlier also, the appeals were dismissed being Tax Appeal Nos. 1654, 1655 & 224 of 2006 vide order dated 13.12.2007. 2. In light of the minutes dated 07.06.2007, all these appeals stand dismissed. Sd/- Sd/- [K. A. PUJ, J.] [B. N. MEHTA, J.] Savariya