Gujarat High Court
Swati Saurin Shah vs Income Tax Officer - Ward - 5 (2) (4) Or His on 11 January, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, Mohinder Pal
C/SCA/201/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 201 of 2016
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SWATI SAURIN SHAH....Petitioner(s)
Versus
INCOME TAX OFFICER - WARD - 5 (2) (4) OR HIS
SUCCESSOR....Respondent(s)
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Appearance:
MR SN DIVATIA, ADVOCATE for the Petitioner(s) No. 1
CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE MOHINDER PAL
Date : 11/01/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The petitioner has challenged notice for re-opening of an assessment which was previously framed after scrutiny. The reasons recorded by the Assessing Officer for issuing the impugned notice pertained to the valuation of the land in question as on 01.04.1981, which, according to the Assessing Officer, in case of co-owner, was found inaccurate. The second reason pertains to the deduction claimed by the assessee under Section 54EC of the Income Tax Act,1961, which, according to the Assessing Officer, could not exceed Rs. 50 lacs.
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2. Besides others, the main contention of the petitioner is that, both these issues were examined by the Assessing Officer in the original assessment. Any addition now would merely be on a change of opinion.
3. Notice returnable on 08.02.2016. Direct Service is permitted.
The respondent may proceed with the assessment, final order shall not be passed without the leave of the Court.
(AKIL KURESHI, J.) (MOHINDER PAL, J.) Jyoti Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Jan 12 02:36:27 IST 2016