Gujarat High Court
M/S R. Kantilal And Co. vs Income Tax Officer on 4 September, 2018
Author: Akil Kureshi
Bench: Akil Kureshi, B.N. Karia
C/SCA/13517/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 13517 of 2018
==========================================================
M/S R. KANTILAL AND CO.
Versus
INCOME TAX OFFICER
==========================================================
Appearance:
DARSHAN R PATEL(8486) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
==========================================================
CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 04/09/2018
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner has challenged a notice of reopening of assessment for the assessment year 2011-12 which has been issued beyond a period of four years from the end of the relevant assessment year. Counsel for the petitioner submitted that there was no failure on part of the assessee to disclose truly and fully all material facts. During the scrutiny assessment, the entire assessment was examined. The petitioner had pointed out that, the cash of Rs. 46 lacs seized by the Dhulia Police was out of the withdrawals of the petitioner's known source. The Assessing Officer being convinced about such explanation, did not make any addition. Same issue cannot be re-examined now. Counsel further submitted that the reasons proceeded on Page 1 of 2 C/SCA/13517/2018 ORDER wrong facts since it is mentioned that the assessee had not filed any return at all.
2. Notice returnable on 01.10.2018. The respondent may proceed further with the assessment in connection with the impugned notice, final order thereon shall not be passed without leave of the Court.
(AKIL KURESHI, J) (B.N. KARIA, J) JYOTI V. JANI Page 2 of 2