(M.R. Shah and C.T. Ravikumar, JJ.)
Civil Appeal No. of 2023 (@ Special Leave Petition (C) No. 21705/2022), decided on April 25, 2023
Assistant Commissioner of Income Tax __________________ Appellant;
v.
Anilkumar Gopikishan Agrawal _____________________ Respondent.
With
Civil Appeal No. of 2023
(@ Special Leave Petition (C) No. 21714/2022)
Civil Appeal No. of 2023 (@ Special Leave Petition (C) No. 21705/2022) and Civil Appeal No. of 2023 (@ Special Leave Petition (C) No. 21714/2022)
The Order of the court was delivered by
Order
1. Leave granted.
2. Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 02-04-2019 passed by the High Court of Gujarat at Ahmedabad in SCA No. 12832/2018 and R/SCA No 16782/2018, the Revenue has preferred the present appeals.
3. At the outset, it is required to be noted and it is not in dispute that against the very impugned common judgment and order, a batch of appeals were preferred before this Court and the very impugned common judgment has been set aside by this Court in the reported decision in the case of Income Tax Officer v. Vikram Sujitkumar Bhatia 2023 SCC OnLine SC 370 decided on 06.04.2023. Thus, the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court.
4. Shri Hardik V. Vora, learned counsel appearing on behalf of the respondent/Assessee has fairly conceded before this Court that the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court.
5. In view of the above and for the reasons stated above and for the reasons stated in the decision of this Court in Vikram Sujitkumar Bhatia (supra), the present appeals are allowed. The impugned common judgment and order passed by the High Court SCA No. 12832/2018 and R/SCA No. 16782/2018 is hereby quashed and set aside. No costs.
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