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SCA/6461/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 6461 of 2010
=========================================================
PREMIUM
FINANCE PVT LTD THROUGH DIRECTOR OR AUTHORIZED - Petitioner(s)
Versus
DEPUTY
COMMISSIONER OF INCOME TAX, CIRCLE 4 (1) & 1 - Respondent(s)
=========================================================
Appearance :
MR
NILESH A PANDYA for
Petitioner(s) : 1,
None for Respondent(s) : 1 -
2.
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 21/06/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
The
petition challenges notice issued under Section 148 of the Income
Tax Act, 1961 dated 16th December, 2009 for assessment
year 2005-2006. Considering the fact that after reasons have been
supplied, the petitioner has not followed the procedure as
enunciated by the Apex court in the case of GKN DRIVESHAFTS
(INDIA) LTD. V/s. INCOME-TAX OFFICER AND OTHERS reported in
2003 ITR 19, the petition is not required to be entertained,
more particularly, as the impugned notice has been issued within a
period of 4 (four) years from the end of the relevant assessment
year.
Hence,
without entering into the discussion and the merits of the issue
involved, the petition is rejected for the afore-stated reasons.
Petition
is accordingly summarily rejected.
(D.A.Mehta,
J.)
(H.N.Devani,
J.)
(ashish)
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