{"id":125628,"date":"2010-10-05T00:00:00","date_gmt":"2010-10-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bakulbhai-vs-income-on-5-october-2010"},"modified":"2018-05-26T05:41:05","modified_gmt":"2018-05-26T00:11:05","slug":"bakulbhai-vs-income-on-5-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bakulbhai-vs-income-on-5-october-2010","title":{"rendered":"Bakulbhai vs Income on 5 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Bakulbhai vs Income on 5 October, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/12851\/2010\t 1\/ 1\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 12851 of 2010\n \n\n \n=========================================\n\n\n \n\nBAKULBHAI\nRAMANLAL PATEL - Petitioner(s)\n \n\nVersus\n \n\nINCOME\nTAX OFFICER - Respondent(s)\n \n\n========================================= \nAppearance\n: \nMR TEJ SHAH\nfor Petitioner(s) : 1, \nNone\nfor Respondent(s) : 1, \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                               and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS. JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 05\/10\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                          (Per :\n<\/p>\n<p>HONOURABLE MS. JUSTICE H.N.DEVANI)<\/p>\n<p>1.\t\tHeard<br \/>\nthe learned advocate for the petitioner.\n<\/p>\n<p>2.\t\tConsidering<br \/>\nthe reasons furnished to the petitioner and more particularly the<br \/>\nlast two paragraphs thereof, it appears that reasons as envisaged<br \/>\nunder sub-section (2) of section 148 of the Income-Tax Act, 1961 have<br \/>\nnot been recorded by the Assessing Officer.  Hence, notice returnable<br \/>\non 25th October, 2010.  On that day, the respondent shall<br \/>\nproduce the original record containing  the reasons recorded for<br \/>\nreopening assessment.  Direct Service is permitted.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nD.A. Mehta, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Bakulbhai vs Income on 5 October, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/12851\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 12851 of 2010 ========================================= BAKULBHAI RAMANLAL PATEL &#8211; Petitioner(s) Versus INCOME TAX OFFICER &#8211; Respondent(s) ========================================= Appearance : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-125628","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bakulbhai vs Income on 5 October, 2010 - Free Judgements of Supreme Court &amp; 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