{"id":267595,"date":"2011-01-11T00:00:00","date_gmt":"2011-01-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/pankaj-vs-assistant-on-11-january-2011-2"},"modified":"2016-05-08T16:28:29","modified_gmt":"2016-05-08T10:58:29","slug":"pankaj-vs-assistant-on-11-january-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/pankaj-vs-assistant-on-11-january-2011-2","title":{"rendered":"Pankaj vs Assistant on 11 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Pankaj vs Assistant on 11 January, 2011<\/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\/41\/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. 41 of 2011\n \n\n \n \n=========================================================\n\n \n\nPANKAJ\nEXTRUSION LTD - Petitioner(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX (OSD) OR HIS SUCCESSOR &amp; 2 -\nRespondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nRK PATEL for\nPetitioner(s) : 1, \nNone for Respondent(s) : 1 -\n3. \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\tMS.JUSTICE HARSHA DEVANI\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\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 11\/01\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n<p>Mr.\n<\/p>\n<p id=\"p_1\">\tR.K. Patel, learned advocate for the petitioner has invited<br \/>\n\tattention to order dated 29th<br \/>\n\tSeptember, 2010 made by the Transfer Pricing Officer, which<br \/>\n\tindicates that no adjustment has been made to the arm&#8217;s length price<br \/>\n\tof the transactions. Attention is invited to sub-section [1] of<br \/>\n\t<a href=\"\/doc\/789969\/\" id=\"a_1\">section 144C<\/a> of the Income Tax Act, 1962 [the Act] to point out that<br \/>\n\tdraft assessment can be made in relation to an eligible assessee.<br \/>\n\tInviting attention to clause-[b] of sub-section [15] of <a href=\"\/doc\/789969\/\" id=\"a_1\">section 144C<\/a><br \/>\n\twhich defines &#8220;eligible assessee&#8221;, it is pointed out<br \/>\n\tthat in case of the petitioner, since there is no variation, the<br \/>\n\tpetitioner does not fall within the ambit of the said provision and<br \/>\n\tas such, the draft assessment order<br \/>\n\tmade by the Assessing Officer is without jurisdiction as the same<br \/>\n\tdoes not fall within the purview of sub-section [1] of <a href=\"\/doc\/789969\/\" id=\"a_2\">section 144C<\/a><br \/>\n\tof the Act.\n<\/p>\n<p id=\"p_2\">In<br \/>\n\tthe light of the submissions advanced by the learned advocate for<br \/>\n\tthe petitioner, issue notice returnable on 7th<br \/>\n\tFebruary, 2011. Ad-interim relief is granted in terms of<br \/>\n\tparagraph-III[B] of the petition.\n<\/p>\n<p id=\"p_3\">\tDirect service is<br \/>\n\tpermitted.\n<\/p>\n<p id=\"p_4\">[HARSHA DEVANI, J.]<\/p>\n<p>[H.B. ANTANI, J.]<\/p>\n<p>pirzada\/-\n<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<blockquote id=\"blockquote_1\"><p>\t\t   Top<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Pankaj vs Assistant on 11 January, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/41\/2011 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 41 of 2011 ========================================================= PANKAJ EXTRUSION LTD &#8211; Petitioner(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX (OSD) OR HIS [&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-267595","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>Pankaj vs Assistant on 11 January, 2011 - Free Judgements of Supreme Court &amp; 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