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SCA/14257/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 14257 of 2010
=========================================================
TARMAT
BACKBONE JV - Petitioner(s)
Versus
DEPUTY
COMMISSIONER OF INCOME TAX - Respondent(s)
=========================================================
Appearance
:
MRS
SWATI SOPARKAR for
Petitioner(s) : 1,
None for Respondent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MS.JUSTICE HARSHA DEVANI
Date
: 28/10/2010
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
Heard
Ms.Thakore, learned advocate appearing for Mrs.Swati Soparkar,
learned advocate for the petitioner and perused the memo of petition
alongwith the documents attached therewith. The assessments are
sought to be reopened on the ground that the assessee has claimed
deduction under Section 80IA of the Act in the original return and by
virtue of an amendment under Section 80IA of the Act with
retrospective effect assessee is not entitled to claim the said
deduction. The notice of reopening is issued beyond the period of
four years.
In
the above view of the matter, challenge to the notice of reopening is
required to be considered by this Court and hence Rule.
Notice
as to interim relief returnable on 30.11.2010.
Ad-interim
relief in terms of para 7(b) till then.
(K. A. PUJ, J.)
(HARSHA DEVANI, J.)
kks
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