SANJAY TARAKANT JHA V. INCOME TAX OFFICER, WARD 8

SCA/23271/2019

AI Insights

In this case, Sanjay Tarakant Jha, the petitioner, challenged the action of the Income Tax Officer, Ward 8, under Section 148 of the Income Tax Act, 1961, concerning the reassessment of income for the assessment year 2012-2013. The petitioner argued that the notice for reassessment violated the principles of natural justice as it did not provide an opportunity to dispose of the objections. After hearing the arguments, the petitioner's counsel decided to withdraw the petition in favor of pursuing an appeal, leading to the disposal of the petition without a decision on the merits.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 679689 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 06-10-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: KALPANAK RAVAL; NIKUNT RAVAL
• Assessee Lawyers: HARDIK VORA
• Keywords: Income Tax; Natural Justice; Notice; Reassessment; Withdrawal of Petition
• Section: 147; 148; 143

Judgement Text

"C/SCA/23271/2019 ORDER DATED: 06/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 23271 of 2019 ========================================================== SANJAY TARAKANT JHA Versus INCOME TAX OFFICER, WARD 8 ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MRS KALPANAK RAVAL WITH MR NIKUNT RAVAL (1046) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Date : 06/10/2021 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 a c t i o n o f t h e r e s p o n d e n t a u t h o r i t y i n i s s u i n g t h e n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e I n c o m e T a x A c t , 1 9 6 1 f o r t h e A s s e s s m e n t Y e a r 2 0 1 2 - 2 0 1 3 f o r r e a s s e s s i n g t h e i n c o m e b e y o n d f o u r y e a r s w i t h a f u r t h e r r e q u e s t o f c o n s e q u e n t f i n a l o r d e r u n d e r s e c t i o n 1 4 3 r / w 1 4 7 o f t h e I n c o m e T a x A c t , 1 9 6 1 , w h i c h a c c o r d i n g t o h i m , w a s w i t h o u t a v a i l i n g t h e o p p o r t u n i t y o f d i s p o s i n g o f t h e o b j e c t i o n s Page 1 of 2 C/SCA/23271/2019 ORDER DATED: 06/10/2021 a n d b y v i o l a t i n g t h e p r i n c i p l e s o f n a t u r a l j u s t i c e . 2 . W e h a v e h e a r d t h e l e a r n e d c o u n s e l s o n b o t h t h e s i d e s . 3 . 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 . H a r d i k V o r a a p p e a r i n g f o r 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 e p r e s e n t p e t i t i o n f o r t a k i n g t h e a l t e r n a t i v e r e c o u r s e o f a p p e a l . 4 . 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 n t e r i m r e l i e f , i f a n y , s t a n d s v a c a t e d . W e h a v e c h o s e n n o t t o e n t e r 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/- (RAJENDRA M. SAREEN,J) M.M.MIRZA Page 2 of 2 "