{"id":146670,"date":"2010-10-28T00:00:00","date_gmt":"2010-10-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tarmat-vs-deputy-on-28-october-2010"},"modified":"2018-02-01T19:33:31","modified_gmt":"2018-02-01T14:03:31","slug":"tarmat-vs-deputy-on-28-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tarmat-vs-deputy-on-28-october-2010","title":{"rendered":"Tarmat vs Deputy on 28 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Tarmat vs Deputy on 28 October, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha 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\/14257\/2010\t 2\/ 2\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. 14257 of 2010\n \n\n \n \n=========================================================\n\n \n\nTARMAT\nBACKBONE JV - Petitioner(s)\n \n\nVersus\n \n\nDEPUTY\nCOMMISSIONER OF INCOME TAX - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nSWATI SOPARKAR for\nPetitioner(s) : 1, \nNone for Respondent(s) :\n1, \n=========================================================\n\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 K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 28\/10\/2010  \n \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\tHeard<br \/>\nMs.Thakore, learned advocate appearing for Mrs.Swati Soparkar,<br \/>\nlearned advocate for the petitioner and perused the memo of petition<br \/>\nalongwith the documents attached therewith.  The assessments are<br \/>\nsought to be reopened on the ground that the assessee has claimed<br \/>\ndeduction under Section 80IA of the Act in the original return and by<br \/>\nvirtue of an amendment under Section 80IA of the Act with<br \/>\nretrospective effect assessee is not entitled to claim the said<br \/>\ndeduction. The notice of reopening is issued beyond the period of<br \/>\nfour years.\n<\/p>\n<p>\tIn<br \/>\nthe above view of the matter, challenge to the notice of reopening is<br \/>\nrequired to be considered by this Court and hence Rule.\n<\/p>\n<p>\tNotice<br \/>\nas to interim relief returnable on 30.11.2010.\n<\/p>\n<p>\tAd-interim<br \/>\nrelief in terms of para 7(b) till then.\n<\/p>\n<p>       (K. A. PUJ, J.)<br \/>\n(HARSHA DEVANI, J.)<\/p>\n<p>kks<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Tarmat vs Deputy on 28 October, 2010 Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha Devani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/14257\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 14257 of 2010 ========================================================= TARMAT BACKBONE JV &#8211; Petitioner(s) Versus DEPUTY COMMISSIONER OF INCOME TAX &#8211; Respondent(s) ========================================================= [&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-146670","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>Tarmat vs Deputy on 28 October, 2010 - Free Judgements of Supreme Court &amp; 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