Commissioner of Income Tax, vs. M/s. Spandana Rural and Urban Development Organization,

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 531 / 2011 C I T Kota ----Appellant Versus M/S Allen Carrier ----Respondent

D.B. Income Tax Appeal No. 544 / 2011 C I T Kota ----Appellant Versus M/S Allen Carrier ----Respondent D.B. Income Tax Appeal No. 545 / 2011 C I T Kota ----Appellant Versus M/S Allen Carrier ----Respondent

_____________________________________________________ For Appellant(s) : Ms. Parinitoo Jain For Respondent(s) : Mr. Mahendra Gargieya _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 24/04/2017

In view of the fact that these appeals are preferred

(2 of 2) [ITA-355/2011]

against the Miscellaneous Application, the writ petition is appropriate remedy and appeals against the same are not maintainable. However, the time taken for filing of these appeals till today is to be considered under Section 14 of the Limitation Act, if the writ petition is filed within a period of 45 days. The appeals are accordingly disposed of. A copy of this order be placed in each file. (VIJAY KUMAR VYAS),J. (K.S. JHAVERI),J. Gourav/128.130.131