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Gujarat High Court

Areez Khambatta Benevolent Trust vs Deputy Commissioner Of Income Tax ... on 29 October, 2018

Author: Akil Kureshi

Bench: Akil Kureshi, Umesh Trivedi

         C/SCA/16791/2018                                      ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 16791 of 2018

==========================================================
              AREEZ KHAMBATTA BENEVOLENT TRUST
                            Versus
     DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 EXEMPTION
                         AHMEDABAD
==========================================================
Appearance:
MR B S SOPARKAR(6851) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
==========================================================

 CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
        and
        HONOURABLE MR.JUSTICE UMESH TRIVEDI

                              Date : 29/10/2018

                          ORAL ORDER

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

1. The petitioner has challenged the Notice of re­opening of assessment for the Assessment Year 2016­17. The Return filed by the petitioner for the said Assessment Year was accepted without scrutiny. The Assessing Officer has recorded detailed reasons for issuing the impugned Notice.

2. Learned counsel for the petitioner challenged the Notice on two grounds. Firstly, according to him, the reasons lacked validity and secondly, that the reasons carry the date of 17.05.2018, whereas, the sanction was granted by the higher authority on 15.05.2018.

3. Notice returnable on 03.12.2018. By way of ad­interim relief, the impugned Notice is stayed. Direct service is permitted.

(AKIL KURESHI, J) (UMESH TRIVEDI, J) PRAVIN KARUNAN Page 2 of 2