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Gujarat High Court

Gauravbhai Hargovindhai Dave vs Tax Recovery Officer 4 on 22 January, 2019

Author: Harsha Devani

Bench: Harsha Devani, A. P. Thaker

        C/SCA/284/2019                                           ORDER




        IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 284 of 2019
                              With
           R/SPECIAL CIVIL APPLICATION NO. 285 of 2019
==========================================================
                  GAURAVBHAI HARGOVINDHAI DAVE
                              Versus
                     TAX RECOVERY OFFICER 4
==========================================================
Appearance:
UMAIDSINGH BHATI(7973) for the PETITIONER(s) No. 1
MR M.R. BHATT SENIOR ADVOCATE WITH MRS MAUNA M BHATT(174)
for the RESPONDENT(s) No. 1
==========================================================

 CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
        and
        HONOURABLE DR.JUSTICE A. P. THAKER

                                Date : 22/01/2019

                       ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Mr. M.R. Bhatt, Senior Advocate, learned counsel for the respondent states under instructions that the respondent would be initiating fresh recovery proceedings in connection with the assessment order dated 18.03.2013 made under section 143(3) of the Income­tax Act, 1961 and the rejection order made by the Commissioner (Appeals) in the appeal preferred by the petitioners. It was submitted that in respect of the present attachment orders, necessary orders shall be passed, as contemplated under sub­rule (4) of rule 68B of the Second Schedule to the Income Tax Act, 1961.

2. In light of the above statement made by the learned counsel for the respondent, nothing remains to be done in the present petitions. The petitions stand disposed of accordingly with liberty to revive in case of difficulty.

(HARSHA DEVANI, J) (A. P. THAKER, J) PRAVIN KARUNAN Page 2 of 2