KAUSHIK J SHAH V. PR. CHIEF COMMISSIONER OF INCOME TAX 1 OR HIS SUCCESSOR

SCA/15708/2021

AI Insights

In this case, Kaushik J Shah filed a Special Civil Application challenging an order dated 21.01.2021 passed under Section 119(2)(a) of the Income Tax Act, 1961 by the Chief Commissioner of Income Tax - 1, Ahmedabad. The challenged order rejected Shah's application for reduction or waiver of interest charged under sections 234A, 234B, and 234C of the Income Tax Act for the assessment year 2013-14. The petitioner sought various writs including certiorari and mandamus to quash the impugned order and to waive/reduce the interest charged. However, after some arguments, the advocate for the petitioner decided to withdraw the petition to explore other legal recourses available under the law.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 749541 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 27-10-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: S N DIVATIA
• Keywords: Certiorari; Certiorari; Income Tax; Interest; Mandamus; Waiver; Reduction
• Section: 234B; 234A; 234C; 119(2)(a)

Judgement Text

"C/SCA/15708/2021 ORDER DATED: 27/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15708 of 2021 ========================================================== KAUSHIK J SHAH Versus PR. CHIEF COMMISSIONER OF INCOME TAX 1 OR HIS SUCCESSOR ========================================================== Appearance: MR SN DIVATIA(1378) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK Date : 27/10/2021 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 s e e k i n g t o c h a l l e n g e t h e o r d e r d a t e d 2 1 . 0 1 . 2 0 2 1 p a s s e d u n d e r S e c t i o n 1 1 9 ( 2 ) ( a ) o f t h e I n c o m e T a x A c t , 1 9 6 1 b y t h e C h i e f C o m m i s s i o n e r o f I n c o m e T a x - 1 , A h m e d a b a d w i t h t h e f o l l o w i n g p r a y e r s : “10.0… (a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned order dt 21-01-2021 passed u/s 119(2)(a) of the Act [ANNEXURE A] rejecting the application filed by the Petitioner for reduction or waiver of interest charged u/s.234A, 234B and 234C of the Act for A.Y.2013- Page 1 of 3 C/SCA/15708/2021 ORDER DATED: 27/10/2021 14. (b) to issue a writ of mandamus or in the nature of mandamus or any other appropriate writ, orders or directions to the Respondent to waive/reduce the interest charged u/s.234A, 234B and 234C of the Act for A.Y.2013-14. (c) to issue a writ of mandamus or in the nature of mandamus or any other appropriate writ, orders or directions to the Respondent to consider and dispose of the fresh the application filed on 12-02- 2021. to allow the Petitioner to amend the Petition in view of the order passed, if any, by the (d)to allow the petitioner to amend the petition in view of the order passed, if any, by the Respondent disposing of the objections. (e) to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice and order. (f) Pending the hearing and final disposal of this petition ask the Respondent and its subordinates not Page 2 of 3 C/SCA/15708/2021 ORDER DATED: 27/10/2021 to take any action or to do anything in furtherance and pursuance of this impugned order. (g) to allow this Petition with cost. (h) to pass any further or other orders as the Hon’ble Court may deem proper in the interest of justice and in the circumstances of the case.” 2 . A f t e r a r g u i n g f o r s o m e t i m e , l e a r n e d a d v o c a t e , M r . S . N . D i v a t i a h a s s o u g h t t o w i t h d r a w t h i s p e t i t i o n t o t a k e l e g a l r e c o u r s e a v a i l a b l e u n d e r t h e l a w . 3 . R e q u e s t i s a c c e d e d t o . 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 . 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 o f t h e m a t t e r . Sd/- (SONIA GOKANI, J) Sd/- (HEMANT M. PRACHCHHAK,J) M.M.MIRZA Page 3 of 3 "