SHABBIR ALLAUDIN LATIWALA V. DEPUTY COMMISSIONER OF INCOME TAX

TAXAP/1022/2017

AI Insights

In this case, Shabbir Allaudin Latiwala, the appellant, represented by advocate Mr. Darshan Patel, sought to withdraw his tax appeal against the Deputy Commissioner of Income Tax. The withdrawal was requested to allow the appellant to benefit from the Vivad Se Vishwas Scheme, a government initiative aimed at resolving pending tax disputes. The court, presided over by Hon'ble Ms. Justice Sonia Gokani and Hon'ble Mr. Justice Hemant M. Prachchak, granted the request for withdrawal without addressing the merits of the case.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 769319 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 27-10-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: MAUNA BHATT
• Assessee Lawyers: DARSHAN PATEL
• Keywords: Tax appeal; Vivad Se Vishwas Scheme; Withdrawal

Judgement Text

"C/TAXAP/1022/2017 ORDER DATED: 27/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1022 of 2017 ========================================================== SHABBIR ALLAUDIN LATIWALA Versus DEPUTY COMMISSIONER OF INCOME TAX ========================================================== Appearance: DARSHAN R PATEL(8486) for the Appellant(s) No. 1 MRS MAUNA M BHATT(174) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK Date : 27/10/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) L e a r n e d a d v o c a t e , M r . D a r s h a n P a t e l a p p e a r i n g f o r t h e a p p e l l a n t h a s s o u g h t t h e p e r m i s s i o n o f w i t h d r a w a l o f t h i s T a x A p p e a l a s t h e a p p e l l a n t i s d e s i r o u s t o a v a i l t h e b e n e f i t u n d e r t h e V i v a d S e V i s h w a s S c h e m e . A c c e d i n g t o t h e r e q u e s t , t h e T a x A p p e a l i s d i s p o s e d o f a s n o t p r e s s e d , w i t h o u t e n t e r i n g i n t o t h e m e r i t s a n d e x p r e s s i n g a n y o p i n i o n . I f f o r s o m e r e a s o n s t h e a p p e l l a n t i s u n a b l e t o a v a i l t h e b e n e f i t o f t h e s c h e m e , i t s h a l l b e o p e n f o r t h e a p p e l l a n t t o t a k e l e g a l r e c o u r s e , a v a i l a b l e u n d e r t h e l a w . Sd/- (SONIA GOKANI, J) Sd/- (HEMANT M. PRACHCHHAK,J) M.M.MIRZA Page 1 of 1 "