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SCA/15719/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 15719 of 2010
=========================================
JALARAM
DEVELOPERS - Petitioner(s)
Versus
INCOME
TAX OFFICER - VAPI WARD - 2 & 1 - Respondent(s)
=========================================
Appearance
:
MR RK PATEL
for Petitioner(s) : 1,
None
for Respondent(s) : 1 - 2.
=========================================
CORAM
:
HONOURABLE
MS. JUSTICE HARSHA DEVANI
and
HONOURABLE
MR. JUSTICE H.B.ANTANI
Date
: 13/12/2010
ORAL
ORDER
(Per :
HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. Heard
Mr. R.K. Patel, learned advocate for the petitioner.
2. Attention
is invited to the reasons recorded for reopening assessment under
section 148 of the Income Tax Act, 1961 as well as to the assessment
order for assessment year 2006-07 to point out that the assessee had
not claimed any deduction under section 80IB of the Act as there were
no sales shown during the year.
3. Having
regard to the aforesaid, issue notice returnable on 27th
December, 2010. By way of ad-interim relief, the respondents are
restrained from enforcing compliance of the impugned notice dated
24th March, 2010 (Annexure ‘D’ to the petition).
4. Direct
Service is permitted.
(
Harsha Devani, J. )
(
H.B. Antani, J. )
hki
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