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SCA/15726/2011 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 15726 of 2011
=========================================================
HITACHI
HOME & LIFE SOLUTIONS (I)LTD., - Petitioner(s)
Versus
ASSTT.COMMISSIONER
OF INCOME TAX - Respondent(s)
=========================================================
Appearance
:
MR
SN SOPARKAR, SENIOR COUNSEL WITH MS. BHOOMI THAKORE AND MRS SWATI
SOPARKAR for
Petitioner(s) : 1,
None for Respondent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 18/10/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel
for the petitioner submitted that the assessment completed upon
scrutiny is sought to be reopened beyond four years from the end of
relevant assessment year. From the reasons recorded, it was pointed
out that reopening is sought to be opened on the basis of
retrospective amendment of Section 115JB(2) of the Income Tax Act.
Counsel submitted that since there was no failure on part of the
assessee in disclosing truly and fully all material facts leading to
escaping income to be charged to tax, reopening could not have been
resorted to beyond four years.
Issue
notice returnable on 22.11.2011.
Respondents
may proceed in connection with notice of reassessment, however final
order of assessment may not be passed.
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani,J.)
(raghu)
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