Arpit Janmejay Vyas vs The Assistant Commissioner Of ...
2021 Latest Caselaw 17023 Guj

    C/SCA/11249/2021                               ORDER DATED: 28/10/2021



           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

         R/SPECIAL CIVIL APPLICATION NO. 11249 of 2021
                             With
 CIVIL APPLICATION (FOR MODIFICATION OF ORDER) NO. 1 of 2021
                               In
         R/SPECIAL CIVIL APPLICATION NO. 11249 of 2021
                             With
          R/SPECIAL CIVIL APPLICATION NO. 8544 of 2021
                             With
          R/SPECIAL CIVIL APPLICATION NO. 9331 of 2021
                             With
 CIVIL APPLICATION (FOR MODIFICATION OF ORDER) NO. 1 of 2021
                               In
          R/SPECIAL CIVIL APPLICATION NO. 9331 of 2021
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                   ARPIT JANMEJAY VYAS
                           Versus
 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE
                            2(2)
================================================================
Appearance:
MR B S SOPARKAR(6851) for the Petitioner(s) No. 1
M R BHATT & CO.(5953) for the Respondent(s) No. 1
================================================================

 CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE HEMANT M.
       PRACHCHHAK
                     Date : 28/10/2021
                      ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

Learned senior counsel Mr.M. R. Bhatt has presented before this Court the order of the Hon'ble Supreme Court passed in Special Leave to Appeal (C) No.15782 of 2021 arising from the final judgment and order dated 19.08.2021 passed in Special Civil Application No.7620 of 2021 passed by this Court. The order dated 27.10.2021 passed by the Hon'ble Supreme Court reads as under:-

"We have heard Mr. Amar Dave, learned counsel appearing for the petitioner(s) at length.

C/SCA/11249/2021 ORDER DATED: 28/10/2021

We see no reason to interfere with the impugned judgment and order(s) passed by the High Court, which is well reasoned and well considered judgment. Hence, the Special Leave Petitions are dismissed.

Pending applications stands disposed of."

According to learned senior counsel Mr.Bhatt, nothing survives and, therefore, interim relief granted also needs to be vacated.

Learned counsel Mr.Soparkar has insisted that the terms of reference in the case of individuals essentially being different, the Court shall need to hear at length.

The auditor has already tendered the report in Special Civil Application No.11249 of 2021 and Special Civil Application No.9331 of 2021 and Special Civil Application No.8544 of 2021 is yet to proceed to prepare the report. Noticing the paucity of time, all these matters to be posted for hearing on 16th November 2021. In the meantime, the respective petitioners shall cooperate with the auditor. Interim relief granted earlier to continue till then.

(SONIA GOKANI, J)

(HEMANT M. PRACHCHHAK,J) V.R. PANCHAL