SANJAY MANILAL KOTHARI V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD

SCA/20153/2021

AI Insights

The case involves Sanjay Manilal Kothari, the petitioner, who filed a writ application against the Assistant Commissioner of Income Tax, Central Circle 2(2), Ahmedabad. The application was filed at a time when the objections lodged by the petitioner-assesse to the reasons assigned for the reopening of the assessment under Section 153C of the Income Tax Act, 1961, were not considered by the Assessing Officer. The petitioner sought a direction for the respondents to consider these objections and pass an appropriate order. During the hearing, it was revealed that the Assessing Officer had indeed looked into the objections and passed an order disposing of them. Consequently, the petitioner, represented by Mr. Dhinal Shah, requested to withdraw the writ application with permission to file a fresh application after reviewing the A.O.'s order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 761955 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 08-02-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M R BHATT; KARAN SANGHANI
• Assessee Lawyers: DHINAL SHAH
• Keywords: Assessment Reopening; Income Tax; Objections; Order Disposal
• Section: 153C

Judgement Text

"C/SCA/20153/2021 ORDER DATED: 08/02/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 20153 of 2021 ========================================================== SANJAY MANILAL KOTHARI Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 MR MR BHATT SENIOR COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR M R BHATT & CO.(5953) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 08/02/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 T h i s w r i t a p p l i c a t i o n c a m e t o b e f i l e d a t a p o i n t o f t i m e w h e n t h e o b j e c t i o n s l o d g e d b y t h e w r i t a p p l i c a n t – a s s e s s e e t o t h e r e a s o n s a s s i g n e d f o r t h e r e o p e n i n g o f t h e a s s e s s m e n t u n d e r S e c t i o n 1 5 3 C o f t h e I n c o m e T a x A c t , 1 9 6 1 w e r e n o t c o n s i d e r e d b y t h e A s s e s s i n g O f f i c e r . I n s u c h c i r c u m s t a n c e s , t h e m a i n r e l i e f , a s p r a y e d f o r i n t h e p r e s e n t w r i t a p p l i c a t i o n , i s t o d i r e c t t h e r e s p o n d e n t s t o c o n s i d e r o b j e c t i o n s a n d p a s s a n a p p r o p r i a t e o r d e r d i s p o s i n g o f s u c h o b j e c t i o n s . A C o o r d i n a t e B e n c h o f t h i s C o u r t v i d e o r d e r d a t e d 2 9 t h D e c e m b e r 2 0 2 1 d i r e c t e d t o c o n s i d e r t h e o b j e c t i o n s a n d p a s s a n a p p r o p r i a t e o r d e r i n t h a t r e g a r d . 2 T o d a y , w h e n t h e m a t t e r w a s t a k e n u p f o r h e a r i n g , Mr . D h i n a l S h a h , t h e l e a r n e d c o u n s e l a p p e a r i n g f o r t h e w r i t a p p l i c a n t a n d Mr . M. R . B h a t t , t h e l e a r n e d S e n i o r C o u n s e l a p p e a r i n g f o r t h e R e v e n u e j o i n t l y Page 1 of 2 C/SCA/20153/2021 ORDER DATED: 08/02/2022 m a d e a s t a t e m e n t t h a t t h e A s s e s s i n g O f f i c e r h a s l o o k e d i n t o t h e o b j e c t i o n s a n d h a s p a s s e d a n o r d e r d i s p o s i n g o f s u c h o b j e c t i o n s . 3 I n v i e w o f t h e a f o r e s a i d , Mr . D h i n a l S h a h , t h e l e a r n e d c o u n s e l a p p e a r i n g f o r t h e w r i t a p p l i c a n t w o u l d l i k e t o w i t h d r a w t h i s w r i t a p p l i c a t i o n w i t h a p e r m i s s i o n t o f i l e a f r e s h a p p l i c a t i o n a f t e r g o i n g t h r o u g h t h e o r d e r p a s s e d b y t h e A . O . d i s p o s i n g o f t h e o b j e c t i o n s . 4 We d i s p o s e o f t h i s w r i t a p p l i c a t i o n a s n o t p r e s s e d a t t h i s s t a g e w i t h t h e a f o r e s a i d l i b e r t y . T h e i n t e r i m o r d e r p a s s e d b y t h i s C o u r t d i r e c t i n g t h a t n o f i n a l o r d e r o f a s s e s s m e n t s h a l l b e p a s s e d , s h a l l c o n t i n u e f o r a p e r i o d o f t w o m o r e w e e k s . (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) CHANDRESH Page 2 of 2 "