DINABEN DILIPBHAI PATEL V. THE INCOME TAX OFFICER WARD 2

SCA/22816/2019

AI Insights

The case before the Gujarat High Court involved Dinaben Dilipbhai Patel, the petitioner, who sought to quash and set aside an impugned notice related to the Assessment Year 2012-2013 issued by the Income Tax Officer, Ward 2. The petitioner also requested a stay on the implementation and operation of the notice pending the admission, hearing, and final disposal of the petition. After the court issued a notice and heard the advocates for both sides, the petitioner decided to withdraw the petition. The court granted permission for withdrawal, leading to the discharge of the notice without any examination of the merits of the case.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 766330 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 29-10-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: KALPANAK RAVAL
• Assessee Lawyers: VAIBHAVI PARIKH
• Keywords: Quash and set aside; Stay the implementation; Withdrawal of Petition

Judgement Text

"C/SCA/22816/2019 ORDER DATED: 29/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 22816 of 2019 ========================================================== DINABEN DILIPBHAI PATEL Versus THE INCOME TAX OFFICER WARD 2 ========================================================== Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MRS KALPANAK RAVAL(1046) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK Date : 29/10/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1 . T h e p e t i t i o n e r i s b e f o r e t h i s C o u r t w i t h t h e f o l l o w i n g r e l i e f s : “7… (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 2012-2013; (c) any other and further relief deemed just and proper be granted in the interest of justice; Page 1 of 2 C/SCA/22816/2019 ORDER DATED: 29/10/2021 (d) to provide for the cost of this petition.” 2 . A f t e r t h e C o u r t i s s u e d t h e n o t i c e a n d o n h e a r i n g l e a r n e d a d v o c a t e s o n b o t h t h e s i d e s , t h e p e t i t i o n e r s e e k s w i t h d r a w a l o f t h i s p e t i t i o n . 3 . P e r m i s s i o n , a s s o u g h t f o r w i t h d r a w a l , i s g r a n t e d . P r e s e n t p e t i t i o n s t a n d s d i s p o s e d o f a s w i t h d r a w n . N o t i c e i s d i s c h a r g e d . 4 . I t i s c l a r i f i e d t h a t t h i s C o u r t h a s n o t e n t e r e d i n t o t h e m e r i t s o f t h e m a t t e r . Sd/- (SONIA GOKANI, J) Sd/- (HEMANT M. PRACHCHHAK,J) M.M.MIRZA Page 2 of 2 "