2017 (3) TMI 738

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. See case of Dokka Samuel [1997 (3) TMI 619 - SUPREME COURT]
MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR MANISH J SHAH, ADVOCATE FOR THE OPPONENT : MR MANISH J SHAH, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. As all these applications are preferred requesting to review and recall the common order passed by this Court passed in respective Special Civil Application No. 13971 of 2016 and other allied Special Civil Applications, all these applications are heard, decided and disposed of together by this common order. 2.0. All these applications are preferred by the respective applicants orig .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned Tribunal in the case of Alta Interchem Industries (supra) it was not open for the AO to issue the notice under Section 148 of the Act. 4.1. It is also the case on behalf of the assessee that the decision of the Bombay High Court in the case of Umicore Finance Luxemborg (supra) is direct and right on the point that even if any clause of Section 47(xiii) is contravened, conversion of partnership into Part IX of the Companies Act does not become transfer because of such contravention.. It is submitted that at the time of hearing of the aforesaid Special Civil Applications, learned advocate missed to bring to the notice of this Court , the decision of the Bombay High Court. Therefore, it is requested to rectify the above apparent mistakes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he face of record so as to constitute ground for reviewing prior judgment.. Making above submissions and relying upon above decision, it is requested to dismiss present applications. 6.0. Heard the learned counsel for the respective parties. We have also perused and considered the common order passed by this Court passed in Special Civil Application Nos. 13971 of 2016, 14018 of 2016, 14071 of 2016 and 14794 of 2016, which is sought to be rectified and / or modified and / or reviewed / recalled. At the outset, it is required to be noted that as such by detailed judgment and order and by giving independent, separate and cogent reasons, the Division Bench of this Court has dismissed the main Special Civil Applications, in which, the respectiv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X