Gujarat High Court
Gauravbhai Hargovindbhai Dave vs Tax Recovery Officer 4 on 19 December, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/19672/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 19672 of 2018
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GAURAVBHAI HARGOVINDBHAI DAVE
Versus
TAX RECOVERY OFFICER 4
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Appearance:
UMAIDSINGH BHATI(7973) for the PETITIONER(s) No. 1
1) Advocate Not Given (MA) for the PETITIONER(s) No. 2
MR MR BHATT, Senior Advocate with MRS MAUNA M BHATT(174) for the
RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 19/12/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Insofar as the contention with regard to non-compliance of rule 55 of the Second Schedule to the Income Tax Act, 1961 is concerned, Mr. M. R. Bhatt, Senior Advocate, learned counsel for the respondent states, under instructions, that since the time limit prescribed under rule 55 has not been maintained, the respondent would do the needful and ensure due compliance with the provisions thereof.
2. Stand over to 8.1.2019, insofar as the second contention with regard to the applicability of rule 68B of the Second Schedule is concerned. Direct service is permitted.
(HARSHA DEVANI, J) (A. P. THAKER, J) R.S. MALEK Page 1 of 1