Gujarat High Court
Dhruv Dipakbhai Panchal vs Income Tax Officer on 21 September, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/17450/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 17450 of 2017
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DHRUV DIPAKBHAI PANCHAL....Petitioner(s)
Versus
INCOME TAX OFFICER, WARD 5(2)(2)....Respondent(s)
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Appearance:
MR B S SOPARKAR, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 21/09/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner has challenged a notice of reopening of the assessment issued by the respondentAssessing Officer beyond a period of four years from the end of relevant assessment year. Originally, the Assessing Officer had passed the scrutiny assessment order. Inviting our attention to the reasons recorded by the Assessing Officer for issuing such notice, counsel for the petitioner submitted that there was no failure on part of the assessee to disclose truly and fully all material facts.
2. NOTICE, returnable on 01.11.2017. The respondent Page 1 of 2 HC-NIC Page 1 of 2 Created On Thu Sep 21 23:02:22 IST 2017 C/SCA/17450/2017 ORDER Assessing Officer may continue with the assessment in connection with the impugned notice, final order thereon shall not be passed without the leave of the Court.
(AKIL KURESHI, J.) (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Sep 21 23:02:22 IST 2017