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SCA/16483/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 16483 of 2010
=========================================================
GENERAL
CO-OPERATIVE BANK - THROUGH LIQUIDATOR - Petitioner(s)
Versus
ASSISTANT
COMMISSIONER OF INCOME TAX - CIRCLE - 7 - Respondent(s)
=========================================================
Appearance :
MR
MANISH J SHAH for Petitioner(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MS.JUSTICE HARSHA DEVANI
and
HONOURABLE
MR.JUSTICE H.B.ANTANI
Date
: 24/12/2010
ORAL
ORDER
(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)
Heard
Mr. M.J. Shah, learned advocate for the petitioner.
Learned
advocate has invited the attention of the Court to the return of
income, statement of total income as well as Form No. 3CA and 3CD
filed along with return as well as the note thereto, to point out
that all information necessary for the purpose of assessment for the
relevant Assessment Year has been fully and truly disclosed. It is
submitted that in the circumstances, the re-opening of the assessment
after the expiry of the period of 4 years from the end of the
relevant Assessment Year is without jurisdiction.
Having
regard to the submissions made by the learned advocate for the
petitioner, issue NOTICE, returnable on 18th January 2011.
Ad-interim
relief is granted in terms of paragraph 8(C) of the petition.
Direct
Service today is permitted.
[HARSHA
DEVANI, J]
[H.B.
ANTANI, J.]
mathew
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