Gujarat High Court
Vijay Harishchandra Patel vs Income Tax Officer on 5 September, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/16171/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 16171 of 2017
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VIJAY HARISHCHANDRA PATEL....Petitioner(s)
Versus
INCOME TAX OFFICER, WARD (3)(5)....Respondent(s)
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Appearance:
CHINTAN H DAVE, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 05/09/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner has challenged notice of reopening the assessment for the assessment year 201011.
2. Counsel for the petitioner submitted that earlier the petitioner had filed a return in response to the notice issued by the department, in which, the sale of immovable property was reflected. Drawing our attention to the reasons recorded by the Assessing Officer for issuing notice for reopening, the counsel submitted that now on the ground that no return was filed by the assessee and therefore the proceeds from Page 1 of 2 HC-NIC Page 1 of 2 Created On Sun Sep 10 03:32:17 IST 2017 C/SCA/16171/2017 ORDER the sale of lands should be taxed as unaccounted income, impugned notice has been issued.
3. NOTICE, returnable on 03.10.2017. 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 Sun Sep 10 03:32:17 IST 2017