THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. GUJARAT CRICKET ASSOCIATION

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TAXAP/334/2019HC GujaratGJHC24040256201927 September 2019Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE A.C. RAO2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court decided to detach Special Civil Application No. 2321 of 2014 and Special Civil Application No. 2323 of 2014 from the batch of tax appeals. The reasoning provided is that these two petitions specifically pertain to the reopening of assessment under Section 147 of the Income Tax Act, 1961. The court directed that these two special civil applications should be heard by the regular court that typically handles tax matters, rather than continuing to be heard alongside the tax appeals. The tax appeals themselves were concluded, and a separate judgment was to be delivered for them.

What were the facts?

The judgment concerns a batch of tax appeals and special civil applications filed before the High Court of Gujarat at Ahmedabad. The appeals are between the Director of Income Tax (Exemption) as the appellant and Gujarat Cricket Association as the opponent. The special civil applications relate to the reopening of assessment under Section 147 of the Income Tax Act, 1961. The High Court heard the tax appeals and indicated that a separate judgment would be delivered for them. However, two specific Special Civil Applications (Nos. 2321 of 2014 and 2323 of 2014) were detached from the main batch of matters.

What were the issues?

The primary procedural issue addressed in this specific order is the appropriate forum for hearing the Special Civil Applications concerning the reopening of assessment. The High Court had to decide whether these applications should continue to be heard as part of the tax appeal batch or be detached and heard by the regular court taking up tax matters. Assessee's Contention: Not explicitly recorded in this order, but implied by the detachment, the assessee likely did not object to the detachment or agreed with the court's decision. Revenue's Contention: Not explicitly recorded in this order, but implied by the detachment, the revenue likely did not object to the detachment or agreed with the court's decision.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

C/TAXAP/268/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 268 of 2012 With R/TAX APPEAL NO. 152 of 2019 With R/TAX APPEAL NO. 317 of 2019 With R/TAX APPEAL NO. 318 of 2019 With R/TAX APPEAL NO. 319 of 2019 With R/TAX APPEAL NO. 375 of 2019 With R/TAX APPEAL NO. 358 of 2019 With R/TAX APPEAL NO. 359 of 2019 With R/TAX APPEAL NO. 360 of 2019 With R/TAX APPEAL NO. 333 of 2019 With R/TAX APPEAL NO. 334 of 2019 With R/TAX APPEAL NO. 335 of 2019 With R/TAX APPEAL NO. 336 of 2019 With R/TAX APPEAL NO. 337 of 2019 With R/TAX APPEAL NO. 338 of 2019 With R/TAX APPEAL NO. 339 of 2019 With R/TAX APPEAL NO. 340 of 2019 With R/TAX APPEAL NO. 320 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 2321 of 2014 With R/SPECIAL CIVIL APPLICATION NO. 2323 of 2014 With R/TAX APPEAL NO. 123 of 2014 Page 1 of 2

C/TAXAP/268/2012 ORDER ============================================================================== DIRECTOR OF INCOME TAX (EXEMPTION) Versus GUJARAT CRICKET ASSOCIATION ============================================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR MANISH J SHAH(1320) for the Opponent(s) No. 1 ============================================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 27/09/2019

ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) We have concluded the hearing of the tax appeals and those are ordered to be disposed of by a separate judgement that will be delivered by us. However, we are detaching the Special Civil Application No.2321 of 2014 and the Special Civil Application No.2323 of 2014 from this batch of matters as these two petitions are relating to reopening of the assessment u/s.147 of the Act, 1961. Let these two special civil applications be heard by the regular court, taking up tax matters. (J. B. PARDIWALA, J) (A. C. RAO, J) Vahid Page 2 of 2

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