- (1.) Delay in filing and refiling Special Leave Petitions is condoned.
(2.) Leave granted. C.A.No.5888 of 2013 @ S.L.P.(C)No.8947 of 2011:
(3.) This appeal is directed against the judgment and order passed by the High Court of Gujarat in S.C.A. No.13787 of 2009, dated 30.03.2010, whereby and whereunder the High Court has set aside the Show Cause Notices issued by the Assessing Authority under Section 153C of the Income Tax Act, 1961 (for short 'the Act, 1961'), dated 07.10.2009.;