Gujarat High Court
Jayant Security And Finance Ltd vs Assistant Commissioner Of Income Tax ... on 11 October, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/18921/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 18921 of 2017
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JAYANT SECURITY AND FINANCE LTD....Petitioner(s)
Versus
ASSISTANT COMMISSIONER OF INCOME TAX OFFICER CIRCLE 1(1)
(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 : 11/10/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The petitioner has challenged a notice of reopening of assessment which has been issued beyond the period of four years of the relevant assessment year. Inviting our attention to the reasons recorded by the Assessing Officer for issuing such notice, counsel for the petitioner contended that even going by the stand of the Assessing Officer it cannot be stated that any income chargeable to tax in the hands of the assessee had escaped assessment.
2. NOTICE, returnable on 22.11.2017. The respondent 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.) Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Jan 16 23:00:49 IST 2018 C/SCA/18921/2017 ORDER (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Jan 16 23:00:49 IST 2018