Gujarat High Court
Patel Alloy Steel (P) Limited vs Asst.Commissioner Of Income on 18 March, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
PATEL ALLOY STEEL (P) LIMITED....Petitioner(s)V/SASST.COMMISSIONER OF INCOME TAX (OSD) CIRCLE 5 AHMEDABAD....Respondent(s) C/SCA/3047/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 3047 of 2013 ================================================================ PATEL ALLOY STEEL (P) LIMITED....Petitioner(s) Versus ASST.COMMISSIONER OF INCOME TAX (OSD) CIRCLE 5 AHMEDABAD....Respondent(s) ================================================================ Appearance: MR SN SOPARKAR, SR. ADV WITH MR B S SOPARKAR, ADVOCATE for the Petitioner(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 18/03/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Petitioner has challenged the notice for reopening of assessment which was previously framed after scrutiny. Such notice has been issued beyond the period of four years from the end of relevant assessment year. On the basis of reasons recorded by the Assessing Officer, counsel for the petitioner pointed out that the Assessing Officer has listed four different reasons with respect to each of them, he has stated that on verification of details .... under-assessment is noticed. He has, therefore, submitted that there was no failure on the part of the petitioner to disclose truly and full all material facts. He further submitted that some of the claims were in fact scrutinized during the original assessment. He further stated that the notice has been issued at the instance of the audit party.
Notice returnable on 8th April 2013. Respondents may continue with the assessment, final order pursuant to the impugned notice shall not be passed without the leave of the Court.
Direct service is permitted.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) (vjn) Page 2 of 2