B G A TRADELINK PRIVATE LIMITED V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1)

SCA/18512/2021

AI Insights

The case involves B G A Tradelink Private Limited, which filed a petition against the Assistant Commissioner of Income Tax, Circle 1(1)(1), challenging a notice related to the assessment year 2013-14. The petitioner sought to quash the notice and stay the proceedings, claiming that the commission expenses and loan repayments reported were genuine and documented. The court initially scheduled a review of the documents but later, upon the petitioner's decision not to press the case, disposed of the petition without further proceedings on the substantive issues.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 677741 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 21-12-2021
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: M R BHATT CO
• Assessee Lawyers: TUSHAR HEMANI; VAIBHAVI PARIKH
• Keywords: Assessment Year; Commission expenses; Impugned notice; Quash and set aside; Unsecured loan; Writ of Certiorari; Writ of Mandamus

Judgement Text

"C/SCA/18512/2021 ORDER DATED: 21/12/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 18512 of 2021 ========================================================== B G A TRADELINK PRIVATE LIMITED Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1) ========================================================== Appearance: MR TUSHAR HEMANI, SR. ADV. with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 M R BHATT & CO.(5953) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 21/12/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This Court on 13.12.2021 passed the following order:- “1. The petitioner before this Court seeking following prayers: “7. This Hon’ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and pleased to: (a) quash and set aside the impugned notice at ANNEXURE “A” to this petition. (b) Pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notice at ANNEXURE “A” to this petition and stay the further proceedings for the Assessment Year 2013-14.” 2. According to the petitioner, he has incurred commission expenses of Rs. 3,18,506/- only and has repaid unsecured loan or Rs.1,10,00,000/- outstanding in the name of Dishman Pharmaceuticals Pvt. Ltd. during the Page 1 of 3 C/SCA/18512/2021 ORDER DATED: 21/12/2021 year under consideration. The audited accounts and respective ledgers are also evident to the said aspects. His Return for A.Y. 2013-14 was filed on 11.09.2013 and Revised Return dated 30.09.2013 declaring total income of Rs.26,15,33,540 /- (rounded off). 3. We have heard learned Senior Advocate Mr. Tushar Hemani assisted by learned advocate Ms. Vaibhavi K. Parikh and he has urged this Court that the reasons for reopening indicate that the petitioner has claimed non-genuine commission expenses and that has escaped the assessment of the petitioner for the year under consideration. However, while objecting to the reasons recorded, all details have been furnished. Disposal of the objections on 25.10.2021, does not deal with the issued in any manner. 4. Before we proceed to consider further in this regard, we would like to examine original papers. We request learned Senior Advocate Mr. Manish Bhatt to call for the same by tomorrow. The matter to be posted on 14.12.2021.” 2. Order dated 14.12.2021 will be necessary to be produced:- “In last order passed on 13.12.2021, a request is made to the learned Senior Advocate Mr. Manish Bhatt to call for papers, which according to him, as the matter is now being transferred to the National Faceless Assessment Center, therefore, he will have to call for main Dossier which may take for week’s time. S.O. to 20.12.2021. Necessary documents be furnished without fail.” 3. After going through the papers and on hearing the parties, learned Senior Advocate Mr.Hemani does not press this petition. Page 2 of 3 C/SCA/18512/2021 ORDER DATED: 21/12/2021 4. We have not chosen to go into any merits of the matter. It shall be open for the petitioner to pursue toe legal recourse available to him. 5. Petition stands disposed of accordingly. (MS. SONIA GOKANI, J. ) (NISHA M. THAKORE,J) SUDHIR Page 3 of 3 "