{"id":54325,"date":"2010-12-13T00:00:00","date_gmt":"2010-12-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jalaram-vs-income-on-13-december-2010-2"},"modified":"2017-12-19T15:58:35","modified_gmt":"2017-12-19T10:28:35","slug":"jalaram-vs-income-on-13-december-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jalaram-vs-income-on-13-december-2010-2","title":{"rendered":"Jalaram vs Income on 13 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Jalaram vs Income on 13 December, 2010<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&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\n\n \n\n\n\t \n\nSCA\/15717\/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. 15717 of 2010\n \n\n \n \n=========================================\n\n\n \n\nJALARAM\nDEVELOPERS - Petitioner(s)\n \n\nVersus\n \n\nINCOME\nTAX OFFICER - VAPI WARD - 2 &amp; 1 - Respondent(s)\n \n\n========================================= \nAppearance\n: \nMR RK PATEL\nfor Petitioner(s) : 1, \nNone\nfor Respondent(s) : 1 - 2. \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\n                               and\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: 13\/12\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                            (Per :\n<\/p>\n<p>HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\t\tHeard<br \/>\nMr. R.K. Patel, learned advocate for the petitioner.\n<\/p>\n<p>2.\t\tAttention<br \/>\nis invited to the assessment order in relation to assessment year<br \/>\n2003-04 to point out that the issue in relation to which the<br \/>\nassessment is sought to be reopened has been duly considered at the<br \/>\ntime of framing the original assessment.  It is submitted that the<br \/>\nassessment is sought to be reopened on a mere change of opinion.  It<br \/>\nis further pointed out that the assessment year is 2003-04 whereas<br \/>\nnotice under section 148 of the Income Tax Act, 1961 has been issued<br \/>\non 10th August, 2009 which is  after the expiry of a<br \/>\nperiod of four years from the end of the relevant assessment year and<br \/>\nthat there is no allegation to the effect that there is any failure<br \/>\non the part of the petitioner to disclose fully and truly all<br \/>\nrelevant material necessary for its assessment for the assessment<br \/>\nyear in question.\n<\/p>\n<p>3.\t\tIn<br \/>\nthe light of the aforesaid, issue notice returnable on 27th<br \/>\nDecember, 2010.  By way of ad-interim relief, the respondents are<br \/>\nrestrained from enforcing compliance of the impugned notice dated<br \/>\n10th August, 2009 (Annexure &#8216;D&#8217; to the petition).\n<\/p>\n<p>4.\t\tDirect<br \/>\nService is permitted.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nH.B. Antani, 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 Jalaram vs Income on 13 December, 2010 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/15717\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 15717 of 2010 ========================================= JALARAM DEVELOPERS &#8211; Petitioner(s) Versus INCOME TAX OFFICER &#8211; VAPI WARD &#8211; 2 &amp; [&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-54325","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jalaram vs Income on 13 December, 2010 - Free Judgements of Supreme Court &amp; 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