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Additional Commissioner Of Income Tax, Gujarat, Ahmedabad v. Mohanbhai Pamabhai And Others
Factual and Procedural Background
This opinion is an order disposing of appeals. The Court stated that, having regard to the view taken in earlier decisions, the appeals must be dismissed. The order specifies that there is no order as to costs.
Legal Issues Presented
The opinion addresses a procedural matter and does not frame distinct legal issues.
Arguments of the Parties
The opinion does not contain a detailed account of the parties' legal arguments.
Table of Precedents Cited
| Precedent | Rule or Principle Cited For | Application by the Court |
|---|---|---|
| Sunil Siddharthbhai v. CIT | This information was not available in the provided opinion. | The Court relied on the view taken in this case as a basis to dismiss the appeals. |
| Kartikeys v. Sarabhai v. CIT (1985) 4 SCC 519, (1985) 156 ITR 509 | This information was not available in the provided opinion. | The Court relied on the view taken in this case as a basis to dismiss the appeals. |
Court's Reasoning and Analysis
The Court stated that, in view of its prior decisions in Sunil Siddharthbhai v. CIT and Kartikeys v. Sarabhai v. CIT, the appeals must be dismissed. No further analysis or elaboration of the legal principles from those cases was provided in the order.
Holding and Implications
APPEALS DISMISSED. The Court dismissed the appeals and made no order as to costs.
Implications: The immediate effect is that the appellants obtain no relief and bear their own costs. The order does not discuss broader implications and does not set out any new legal principle.
Order
Having regard to the view taken by this Court in Sunil Siddharthbhai v. CIT and Kartikeys v. Sarabhai v. CIT (1985) 4 SCC 519, (1985) 156 ITR 509 these appeals must be dismissed. Accordingly we dismiss these appeals. There is no order as to costs.
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