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TMI Blog2019 (7) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... above, this appeal, at this stage, is dismissed. However, if the Supreme Court reverses the judgement in the case of CIT vs. GSRTC [ 2014 (1) TMI 502 - GUJARAT HIGH COURT] it would be open for the appellant to revive this appeal by filing an application for such purpose within three months from the date of the judgement. Appeal stands disposed of accordingly. - R/TAX APPEAL NO. 508 of 2019 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (va) r.w.s. 2(24)(x) to the extent of ₹ 21,23,948/-? 3. Mr. Divatia, the learned counsel appearing for the appellant invited the attention of this Court to one order passed by the coordinate Bench dated 1st October, 2018 in Tax Appeal No.1188 of 2018. The order reads thus : This Appeal is filed by the assessee to challenge the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner of Income-tax vs. Gujarat State Road Transport Corporation Limited, reported in 366 ITR 170 [Gujarat]. Counsel for the appellant did not dispute that the issue on hands is squarely covered by this Court in the case of CIT v. GSRTC [Supra]. He, however, submitted that the appeal is pending against the judgment of the High Court before the Supreme Court and SLP has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the judgment. Looking to the smallness of the disputed amount, we adopt the latter option by providing as under : This appeal at this stage is dismissed. However, if the Supreme Court reverses the judgment in the case of CIT vs. GSRTC [Supra], it would be open for the appellant to revive this appeal by filing an application for such purpose within three months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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