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Documents citing Reshmaben Vipul Chavada vs State Of Gujarat on 31 January, 2023

Dy. Director Of Income Tax ... vs State Of Gujarat on 30 April, 2025

10. Before considering the facts of the case coupled with the submissions canvassed by learned advocates for the parties, I would like to rely upon the decision of the Coordinate Bench of this Court in case of Vipul Chavda (supra) upon which reliance has been placed by learned advocate for the petitioner, wherein the Coordinate Bench of this Court has considered the maintainability of the petition before this Court, the provision of the Income Tax Act as also decisions of the Hon'ble Supreme Court as well as other High Courts and allowed the Income Tax Department to undertake all actions available under the law. Relevant paragraphs of the said decisions are produced hereunder, "11. I am not impressed by the preliminary objection raised on behalf of the respondent No.2 as regards the maintainability of this application under Article 227 of the Constitution of India on the ground that the impugned order is revisable and, therefore, a revision application should have been filed. It is always open for this Court, in exercise of its supervisory jurisdiction under Article 227 of the Constitution of India, to look into the legality and validity of an order passed by the Magistrate. In such circumstances, I overrule the preliminary objection. I would like to examine the matter on merits rather than rejecting this application and asking the department to file a revision application before the Sessions Court.
Gujarat High Court Cites 36 - Cited by 0 - Full Document
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