Gujarat High Court
Pankajbhai Jaysukhlal Shah C/O. Meena ... vs Asst. Commissioner Of Income Tax, ... on 8 January, 2019
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/230/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 230 of 2019
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PANKAJBHAI JAYSUKHLAL SHAH C/O. MEENA AGENCY LTD.
Versus
ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2
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Appearance:
MR DARSHAN B GANDHI(9771) for the PETITIONER(s) No. 1
MR SP MAJMUDAR(3456) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1,2
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 08/01/2019
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. The learned advocate for the petitioner has tendered the draft amendments. The amendments are allowed in terms of the drafts. The same shall be carried out forthwith.
2. Mr. Darshan B. Gandhi, learned advocate for the petitioner has invited the attention of the court to the reasons recorded for reopening of the assessment to point out that such reasons have been recorded by the Deputy Commissioner of Income Tax, Circle-II, Jamnagar. It was pointed out that the impugned notice under section 148 of the Income Tax Act, 1961 has been issued by the ITO, Ward-II, Jamnagar who is the Assessing Officer in this case. It was submitted that for the purpose of assumption of jurisdiction under section 147 of the Page 1 of 2 C/SCA/230/2019 ORDER Act, it is the Assessing Officer who has to form the belief that the income chargeable to tax has escaped assessment and that, on the basis of the reasons recorded by the Deputy CIT, the Assessing Officer could not have assumed jurisdiction under section 147 of the Act.
3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice, returnable on 21st January 2019. Direct service is permitted today.
[ Harsha Devani, J. ] [ A. P. Thaker, J. ] hiren Page 2 of 2