Gujarat High Court
Chandrika Dhansukhlal Gandhi vs Assistant Commissioner Of Income Tax ... on 24 September, 2021
Author: Sonia Gokani
Bench: Sonia Gokani, Rajendra M. Sareen
C/SCA/14391/2021 ORDER DATED: 24/09/2021
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 14391 of 2021
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CHANDRIKA DHANSUKHLAL GANDHI
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(2)
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Appearance:
MR MANISH J SHAH(1320) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
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CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
and
HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN
Date : 24/09/2021
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)
1. Question is made by the petitioner of reopening of the assessment of the year 2013-14. According to the petitioner, the reasons recorded are faulty and based on the completely incorrect facts. The petitioner has conveyed that she does not know Euro Asia Infracon Private Limited or twenty Commodities Private Limited and transactions on the exchange have been executed by the main broker and sub broker K. R. Chocksey Commodity Brokers Private Limited and Babulal Hiralal & CO.
1.1 The grievance is raised before this Court that while disposing of objections raised by the petitioner on 16.09.2021, the Assessing Officer has not taken into consideration all the details which have been furnished. Hence, indulgence of this Court is required.
2. We have heard learned advocate Mr. Manish J. Shah for the petitioner who has drawn our attention to the fact that the entire Page 1 of 2 Downloaded on : Sat Sep 25 06:26:17 IST 2021 C/SCA/14391/2021 ORDER DATED: 24/09/2021 transaction has been recorded in the books of account and the entire amount had been paid and received through the banking channels. Cases also are filed and pending against the NSEL for the receivable amount. Again, the objections have been disposed of as late on 08.09.2021 i.e. after approximately one year and now assessment is sought to be completed on or before 30.09.2021.
Issue urgent notice returnable on 28.09.2021.
Respondent shall not finalize the assessment till then.
Direct service is permitted TODAY.
(SONIA GOKANI, J) (RAJENDRA M. SAREEN,J) VARSHA DESAI Page 2 of 2 Downloaded on : Sat Sep 25 06:26:17 IST 2021