Gujarat High Court
Niranjan Chimanlal Jani vs Deputy Commissioner Of Income Tax ... on 10 October, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/18742/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 18742 of 2017
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NIRANJAN CHIMANLAL JANI....Petitioner(s)
Versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(2)....Respondent(s)
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Appearance:
DARSHAN R PATEL, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 10/10/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The petitioner has challenged a notice of reopening the assessment which has been issued within a period of four years from the end of relevant assessment year, the original assessment having been framed after scrutiny. Taking us through the reasons recorded by the Assessing Officer, counsel for the petitioner submitted that the sole ground of capital gain arising out of sale of Hathijan land was examined by the Assessing Officer during the original scrutiny assessment. Any proposed addition on such ground would be a change of opinion. Counsel further Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Nov 21 23:20:05 IST 2017 C/SCA/18742/2017 ORDER submitted that the notice of reopening has been issued at the behest of audit party which is also impermissible. Counsel lastly contended that even the reason indicated by the Assessing Officer is not valid. The assessee had in the balancesheet showed the expenditure of Rs.5.09 lakhs of cost of improvement of land produced along with the return filed for the assessment year 201011.
2. NOTICE, returnable on 21.11.2017. 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.) (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Nov 21 23:20:05 IST 2017