{"id":257397,"date":"2010-12-21T00:00:00","date_gmt":"2010-12-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/general-vs-assistant-on-21-december-2010"},"modified":"2017-12-05T18:35:25","modified_gmt":"2017-12-05T13:05:25","slug":"general-vs-assistant-on-21-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/general-vs-assistant-on-21-december-2010","title":{"rendered":"General vs Assistant on 21 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">General vs Assistant on 21 December, 2010<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   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\/16483\/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. 16483 of 2010\n \n\n \n \n=========================================================\n\n\n \n\nGENERAL\nCO-OPERATIVE BANK - THROUGH LIQUIDATOR - Petitioner(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX - CIRCLE - 7 - Respondent(s)\n \n\n=========================================================\nAppearance : \nMR\nMANISH J SHAH for Petitioner(s) :\n1, \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\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\nDate\n: 24\/12\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>\tHeard<br \/>\nMr. M.J. Shah, learned advocate for the petitioner.\n<\/p>\n<p id=\"p_1\">\tLearned<br \/>\nadvocate has invited the attention of the Court to the return of<br \/>\nincome, statement of total income as well as Form No. 3CA and 3CD<br \/>\nfiled along with return as well as the note thereto, to point out<br \/>\nthat all information necessary for the purpose of assessment for the<br \/>\nrelevant Assessment Year has been fully and truly disclosed.  It is<br \/>\nsubmitted that in the circumstances, the re-opening of the assessment<br \/>\nafter the expiry of the period of 4 years from the end of the<br \/>\nrelevant Assessment Year is without jurisdiction.\n<\/p>\n<p id=\"p_2\">\tHaving<br \/>\nregard to the submissions made by the learned advocate for the<br \/>\npetitioner, issue NOTICE, returnable on 18th January 2011.\n<\/p>\n<p id=\"p_3\">\tAd-interim<br \/>\nrelief is granted in terms of paragraph 8(C) of the petition.\n<\/p>\n<p id=\"p_4\">\tDirect<br \/>\nService today is permitted.\n<\/p>\n<p id=\"p_5\">[HARSHA<br \/>\nDEVANI, J]<\/p>\n<p>[H.B.\n<\/p>\n<p id=\"p_6\">ANTANI, J.]<\/p>\n<p>mathew<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court General vs Assistant on 21 December, 2010 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/16483\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 16483 of 2010 ========================================================= GENERAL CO-OPERATIVE BANK &#8211; THROUGH LIQUIDATOR &#8211; Petitioner(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX [&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-257397","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>General vs Assistant on 21 December, 2010 - 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\/general-vs-assistant-on-21-december-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"General vs Assistant on 21 December, 2010 - Free Judgements of Supreme Court &amp; 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