LAWS(GJH)-2013-10-210

JOLLY POLYMERS Vs. COMMISSIONER OF INCOME TAX

Decided On October 25, 2013
Jolly Polymers Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) These Misc. Civil Applications have been filed by the assessees seeking recall of our common order dated 17th January 2012, passed in respective Tax Appeals.

(2.) A short ground raised in these review petitions is that this Court did not have jurisdiction to entertain the Tax Appeals filed by the Revenue. In order to consider this contention, few facts would be necessary, which are as follows :

(3.) Learned senior advocate Shri Mihir Thakore appearing for the assessees raised the following contentions :