KAUSHIK J SHAH vs. PR. CHIEF COMMISSIONER OF INCOME TAX 1 OR HIS SUCCESSOR

C/SCA/15708/2021 ORDER DATED: 27/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15708 of 2021 ========================================================== KAUSHIK J SHAH Versus PR. CHIEF COMMISSIONER OF INCOME TAX 1 OR HIS SUCCESSOR ========================================================== Appearance: MR SN DIVATIA(1378) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK Date : 27/10/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to challenge the order dated 21.01.2021 passed under Section 119(2)(a) of the Income Tax Act, 1961 by the Chief Commissioner of Income Tax-1, Ahmedabad with the following prayers: “10.0… (a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned order dt 21-01-2021 passed u/s 119(2)(a) of the Act [ANNEXURE A] rejecting the application filed by the Petitioner for reduction or waiver of interest charged u/s.234A, 234B and 234C of the Act for A.Y.2013- Page 1 of 3

C/SCA/15708/2021 ORDER DATED: 27/10/2021 14. (b) to issue a writ of mandamus or in the nature of mandamus or any other appropriate writ, orders or directions to the Respondent to waive/reduce the interest charged u/s.234A, 234B and 234C of the Act for A.Y.2013-14. (c) to issue a writ of mandamus or in the nature of mandamus or any other appropriate writ, orders or directions to the Respondent to consider and dispose of the fresh the application filed on 12-02- 2021. to allow the Petitioner to amend the Petition in view of the order passed, if any, by the (d)to allow the petitioner to amend the petition in view of the order passed, if any, by the Respondent disposing of the objections. (e) 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 or direction quashing the impugned notice and order. (f) Pending the hearing and final disposal of this petition ask the Respondent and its subordinates not Page 2 of 3

C/SCA/15708/2021 ORDER DATED: 27/10/2021 to take any action or to do anything in furtherance and pursuance of this impugned order. (g) to allow this Petition with cost. (h) to pass any further or other orders as the Hon’ble Court may deem proper in the interest of justice and in the circumstances of the case.” 2. After arguing for some time, learned advocate, Mr.S.N.Divatia has sought to withdraw this petition to take legal recourse available under the law. 3. Request is acceded to. Present petition stands disposed of as withdrawn. It is clarified that this Court has not entered into the merit of the matter. Sd/- (SONIA GOKANI, J) Sd/- (HEMANT M. PRACHCHHAK,J) M.M.MIRZA Page 3 of 3