Quintiles Research (India) Private ... vs Deputy Commissioner Of Income Tax

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Gujarat High Court

Quintiles Research (India) Private ... vs Deputy Commissioner Of Income Tax - ... on 10 March, 2016

Author: Harsha Devani

Bench: Harsha Devani, G.R.Udhwani

                    C/SCA/3924/2016                                                ORDER




                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                    SPECIAL CIVIL APPLICATION NO.3924 of 2016

         =============================================
              QUINTILES RESEARCH (INDIA) PRIVATE LIMITED....Petitioner(s)
                                      Versus
               DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE - 3 (1) (2)
                          AHMEDABAD & 1....Respondent(s)
         =============================================
         Appearance:
         MR SN SOPARKAR, SR. ADVOCATE with MR BS SOPARKAR, ADVOCATE
         for the Petitioner(s) No.1
         =============================================

          CORAM: HONOURABLE MS. JUSTICE HARSHA DEVANI
                                and
                 HONOURABLE MR. JUSTICE G.R.UDHWANI


                                       Date : 10/03/2016


                                  ORAL ORDER

(PER : HONOURABLE MS. JUSTICE HARSHA DEVANI)

1. Mr. S.N. Soparkar, learned senior advocate appearing on behalf of the petitioner has invited attention to the reasons recorded for reopening the assessment to point out that the assessment is sought to be reopened on an issue which has already been gone into at the stage of assessment and in fact, has been disallowed. It was submitted that, therefore, the question of escapement of any income does not arise. Besides, the assessment order has merged with the order of Commissioner (Appeals) and the order of the Tribunal. It was further pointed out that the impugned notice has been issued beyond a period of four years from the end of the relevant assessment year without even a whisper in the reasons recorded as regards any failure on the part of the petitioner to disclose fully and truly all material facts.

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HC-NIC Page 1 of 2 Created On Sat Mar 12 01:24:37 IST 2016 C/SCA/3924/2016 ORDER

2. Having regard to the submissions advanced by the learned counsel for the petitioner, issue notice returnable on 12th April, 2016. By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 26th March, 2015 issued under section 148 of the Income Tax Act, 1961 are hereby stayed.

Direct Service is permitted.

( Harsha Devani, J. ) ( G.R. Udhwani, J. ) hki Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Mar 12 01:24:37 IST 2016

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