Comed Laboratories Ltd. Vs. Union of India (Uoi) and anr.

Comed Laboratories Ltd. vs Union of India (Uoi) and anr.

Type Court Judgment Court Gujarat Decided Mar 27, 2008

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Citation: sooperkanoon.com/744133
Court: Gujarat High Court
Judge: M.S. Shah and; Ravi R. Tripathi, JJ.
Decided On: Mar 27, 2008
Case Number: Special Civil Appln. Nos. 5208 to 5212, 5215 and 5217 to 5219 of 2008
Subject: Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Direct Taxation
Acts & sections: Income Tax Act, 1961 - Sections 245D(4A) and 245HA; Finance Act, 2007

Parties & Advocates

Appellant / Petitioner

Comed Laboratories Ltd.

Advocate R.K. Patel, Adv.

Respondent

Union of India (Uoi) and anr.

Advocate None

Legal References

Acts: Income Tax Act, 1961 - Sections 245D(4A) and 245HA; Finance Act, 2007
Cases Referred: First Fidelity Homes Ltd. v. Union of India and Ors.
Reported In: (2008)217CTR(Guj)262

Excerpt

- orderm.s. shah, j.1. mr. r.k. patel, learned advocate for the petitioner invites our attention to the order dt. 18th dec., 2007 in civil misc. no. 10116 of 2007 and connected matters vatika farms (p) ltd. v. union of india reported at (2008) 216 ctr (del) 25-ed. and to several orders passed by the division bench of the bombay high court in similar matters (e.g. order dt. 17th march, 2008 in writ petn. no. 597 of 2008-first fidelity homes ltd. v. union of india and ors.2. rule. notice as to interim relief returnable on 5th may, 2008. in the meantime, the settlement commission shall not consider the settlement application filed by the petitioner as having abated under section 245ha of the it act, 1961 for want of compliance with section 245d(4a) as amended by the finance act, 2007.notice to the learned attorney general returnable on 5th may, 2008.direct service is permitted on respondent no. 2.

Full Judgment

ORDER

M.S. Shah, J.

1. Mr. R.K. Patel, learned advocate for the petitioner invites our attention to the order dt. 18th Dec., 2007 in Civil Misc. No. 10116 of 2007 and connected matters Vatika Farms (P) Ltd. v. Union of India reported at (2008) 216 CTR (Del) 25-Ed. and to several orders passed by the Division Bench of the Bombay High Court in similar matters (e.g. order dt. 17th March, 2008 in Writ Petn. No. 597 of 2008-First Fidelity Homes Ltd. v. Union of India and Ors.

2. Rule. Notice as to interim relief returnable on 5th May, 2008. In the meantime, the Settlement Commission shall not consider the settlement application filed by the petitioner as having abated under Section 245HA of the IT Act, 1961 for want of compliance with Section 245D(4A) as amended by the Finance Act, 2007.

Notice to the learned Attorney General returnable on 5th May, 2008.

Direct service is permitted on respondent No. 2.

Same Court & Year Gujarat · 2008 Same Parties Comed Laboratories Ltd. vs Union of India (Uoi) and anr. Same Subject Direct Taxation Same Judge M.S. Shah and; Ravi R. Tripathi, JJ. Acts & Sections Income Tax Act, 1961 - Sections 245D(4A) and 245HA; Finance A...

Direct Taxation