ITEM NO.54 COURT NO.4 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).5052/2013 (From judgement and order dated 17/04/2012 in ITA No.1227/2010 of HIGH COURT OF GUJARAT AT AHMEDABAD) C.I.T. Petitioner(s) VERSUS NIRMA CREDIT & CAPITAL LTD. Respondent(s) Date: 19/11/2013 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE MADAN B. LOKUR For Petitioner(s) Mr. Rajeev Dutta, Sr. Adv. Mrs. N. Annapoorani, Adv. Mr. Arijit Prasad, Adv. Mrs Anil Katiyar,Adv. For Respondent(s) Mr. Amar Dave, Adv. Mr. P.S.Sudheer,Adv. Mr. Rishi Maheshwari, Adv. Mr. Anshul Gupta, Adv. UPON hearing counsel Court made following ORDER Shri Rajiv Dutta, learned senior counsel appearing for petitioner submits that High court while entertaining appeal filed by Revenue ought to have considered other two questions raised in appeal. Since that has not been done, this special leave petition requires to be entertained by this Court. We are afraid that above submission made by learned senior counsel cannot come to aid of his contention. In our opinion, proper course/recourse for petitioner is to file appropriate review petition before High Court itself. In that view of matter, we dismiss this special leave petition with liberty to petitioner to file appropriate review petition before High Court. | [ Charanjeet Kaur ] | | [ Vinod Kulvi ] | |Court Master | |Asstt. Registrar | CIT v. Nirma Credit & Capital Ltd