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

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TAXAP/340/2019HC GujaratGJHC24040262201927 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 has decided to detach two Special Civil Applications (SCA No. 2321 of 2014 and SCA No. 2323 of 2014) from the main batch of tax appeals. The reason for this detachment is that these two petitions specifically pertain to the reopening of assessment under Section 147 of the Income Tax Act, 1961. The court's reasoning is that these matters should be heard separately by the regular court that handles tax matters. The judgment does not provide any finding or reasoning on the merits of the issues raised in these detached petitions. The operative direction is to list these two Special Civil Applications before the regular tax court for hearing. No issue was expressly left undecided, but the merits of the detached petitions were not addressed in this order.

What were the facts?

The Director of Income Tax (Exemption) is the appellant and Gujarat Cricket Association is the respondent. The matters under consideration are a batch of tax appeals and Special Civil Applications filed before the High Court of Gujarat. The hearing of the tax appeals has been concluded, and a separate judgment is to be delivered for them. However, two Special Civil Applications, being SCA No. 2321 of 2014 and SCA No. 2323 of 2014, have been detached from the main batch. These two petitions specifically relate to the reopening of assessment under Section 147 of the Income Tax Act, 1961. The court has directed that these two special civil applications be heard by the regular court dealing with tax matters.

What were the issues?

The High Court was to decide the tax appeals and the Special Civil Applications. However, the judgment explicitly states that the hearing of the tax appeals has concluded and a separate judgment will be delivered. The court has detached two Special Civil Applications (SCA No. 2321 of 2014 and SCA No. 2323 of 2014) from the batch. The specific issue concerning these detached petitions is: 1. Whether the reopening of assessment under Section 147 of the Income Tax Act, 1961, is valid. The judgment does not record arguments from either side regarding the detached Special Civil Applications. It only states the procedural action taken by the court.

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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