GAURAV FABRICS PVT. LTD. vs. INCOME TAX OFFICER WARD 2(1)(2)

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SCA/14544/2021HC GujaratGJHC24050797202130 September 2021Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to withdraw the petition. The court explicitly stated that it was not entering into the merits of the matter. The operative direction was that the present petition stands disposed of as withdrawn. No specific finding was given on the validity of the Section 148 notice or the objections raised by the petitioner. The issue of whether the reopening was validly initiated was left undecided as the petition was withdrawn.

What were the facts?

The petitioner, Gaurav Fabrics Pvt. Ltd., filed a Special Civil Application challenging the Income Tax Officer's action of reopening assessment under Section 148 of the Income Tax Act. The grounds for challenge included the absence of the date of recording reasons and a truncated version of a statement. The petitioner sought a writ of certiorari to quash the Section 148 notice and the order disposing of objections, and a writ of mandamus to restrain further proceedings. The High Court had previously requested the revenue to produce the file. On the subsequent hearing date, the petitioner sought to withdraw the petition.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is liable to be quashed on the grounds of absence of the date of recording of reasons and a truncated version of a statement. Assessee's Contention: The petitioner argued that the notice under Section 148 was invalid due to the absence of the date of recording of reasons and the presentation of a truncated statement, which vitiated the reopening proceedings. Revenue's Contention: The judgment does not record any specific contentions made by the revenue on the merits of the case. However, the revenue was asked to produce the file for the court's perusal.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

C/SCA/14544/2021 ORDER DATED: 30/09/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14544 of 2021 ========================================================== GAURAV FABRICS PVT. LTD. Versus INCOME TAX OFFICER WARD 2(1)(2) ========================================================== Appearance: MR KETAN H SHAH(2705) for the Petitioner(s) No. 1 MR. AMAN K SHAH(9992) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN

Date : 30/09/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. On 29.09.2021, this Court passed the following order:- “1. Present petition has been filed on the ground of absence of date of recording of reasons and truncated version statement of Mr.Pradip Aggrawal as also on the other grounds the challenge has been made by the petitioner seeking to challenge the action of the respondent authority of reopening under section 148 of the Income Tax Act with the following main prayers: “17. In the premises aforesaid, the petitioner prays that : A) This Hon’ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order of direction quashing the impugned 148 notice at Page 1 of 2

C/SCA/14544/2021 ORDER DATED: 30/09/2021 Annexure-F and the order disposing the objection at Annexure-I and K. B) This Hon’ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order of direction asking the respondent not to proceed further in pursuance of section 148 notice at Annexure-F and the order disposing the objection at Annexure-I and K.” 2. We have requested the learned standing counsel Ms.Mauna Bhatt to call for the file for the Court’s perusal. Matter to appear on 30.09.2021.” 2. Today Mr.Shah, learned advocate for the petitioner has sought withdrawal of this petition on the ground that the order of assessment has already been finalized. He would like to take legal recourse against the same. 3. Without entering into the merits of the matter, permission to withdraw of withdrawal of this petition is granted. Present petition stands disposed of as withdrawn. (SONIA GOKANI, J) (RAJENDRA M. SAREEN,J) R.H. PARMAR.. Page 2 of 2

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