{"id":232708,"date":"2011-10-18T00:00:00","date_gmt":"2011-10-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hitachi-vs-asstt-commissioner-on-18-october-2011"},"modified":"2018-02-04T22:43:23","modified_gmt":"2018-02-04T17:13:23","slug":"hitachi-vs-asstt-commissioner-on-18-october-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hitachi-vs-asstt-commissioner-on-18-october-2011","title":{"rendered":"Hitachi vs Asstt.Commissioner on 18 October, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Hitachi vs Asstt.Commissioner on 18 October, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\n\n \n\n\n\t \n\nSCA\/15726\/2011\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. 15726 of 2011\n \n\n \n \n=========================================================\n\n \n\nHITACHI\nHOME &amp; LIFE SOLUTIONS (I)LTD., - Petitioner(s)\n \n\nVersus\n \n\nASSTT.COMMISSIONER\nOF INCOME TAX - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nSN SOPARKAR, SENIOR COUNSEL WITH MS. BHOOMI THAKORE AND MRS SWATI\nSOPARKAR 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 AKIL KURESHI\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 SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 18\/10\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tCounsel<br \/>\nfor the petitioner submitted that the assessment completed upon<br \/>\nscrutiny is sought to be reopened beyond four years from the end of<br \/>\nrelevant assessment year. From the reasons recorded, it was pointed<br \/>\nout that reopening is sought to be opened on the basis of<br \/>\nretrospective amendment of Section 115JB(2) of the Income Tax  Act.<br \/>\nCounsel submitted that since there was no failure on part of the<br \/>\nassessee in disclosing truly and fully all material facts leading to<br \/>\nescaping income to be charged to tax, reopening could not have been<br \/>\nresorted to beyond four years.\n<\/p>\n<p>\tIssue<br \/>\nnotice returnable on 22.11.2011.\n<\/p>\n<p>\tRespondents<br \/>\nmay proceed in connection with notice of reassessment, however final<br \/>\norder of assessment may not be passed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Hitachi vs Asstt.Commissioner on 18 October, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print SCA\/15726\/2011 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 15726 of 2011 ========================================================= HITACHI HOME &amp; LIFE SOLUTIONS (I)LTD., &#8211; Petitioner(s) Versus ASSTT.COMMISSIONER OF INCOME TAX &#8211; [&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-232708","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>Hitachi vs Asstt.Commissioner on 18 October, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hitachi-vs-asstt-commissioner-on-18-october-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hitachi vs Asstt.Commissioner on 18 October, 2011 - Free Judgements of Supreme Court &amp; 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