Gujarat High Court Case Information System
Print
SCA/15717/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 15717 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 assessment order in relation to assessment year
2003-04 to point out that the issue in relation to which the
assessment is sought to be reopened has been duly considered at the
time of framing the original assessment. It is submitted that the
assessment is sought to be reopened on a mere change of opinion. It
is further pointed out that the assessment year is 2003-04 whereas
notice under section 148 of the Income Tax Act, 1961 has been issued
on 10th August, 2009 which is after the expiry of a
period of four years from the end of the relevant assessment year and
that there is no allegation to the effect that there is any failure
on the part of the petitioner to disclose fully and truly all
relevant material necessary for its assessment for the assessment
year in question.
3. In
the light of 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
10th August, 2009 (Annexure ‘D’ to the petition).
4. Direct
Service is permitted.
(
Harsha Devani, J. )
(
H.B. Antani, J. )
hki
Top