PARTH DINESHBHAI PATEL vs. INCOME TAX OFFICER WARD 1

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SCA/16104/2021HC GujaratGJHC24057721202126 October 2021Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat at Ahmedabad heard the Special Civil Application. After some arguments were made by the learned advocate for the petitioner, Mr. Patel, he sought permission to withdraw the petition on instructions from his client. Consequently, the Court disposed of the petition as withdrawn. No decision was made on the merits of the challenge to the Section 148 notice or the preliminary order. The operative direction was to record the withdrawal of the petition.

What were the facts?

The petitioner, Parth Dineshbhai Patel, filed a Special Civil Application before the High Court of Gujarat at Ahmedabad. The petition challenged a notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961, and a preliminary order dated 10.09.2021, which initiated reassessment proceedings. The petitioner sought to quash these notices and orders, and also requested interim relief to restrain the Income Tax Officer, Ward 1 (the respondent), from enforcing compliance or taking further steps in the reassessment process. The matter was listed for hearing before a division bench of the High Court.

What were the issues?

1. Whether the notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961, and the preliminary order dated 10.09.2021 for reassessment proceedings are valid and ought to be quashed? (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961). The petitioner argued for the quashing of the impugned notice and order, seeking a writ of certiorari and/or mandamus, and interim relief against enforcement. The respondent, Income Tax Officer Ward 1, was represented, but the judgment does not record any specific arguments presented by the revenue.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

C/SCA/16104/2021 ORDER DATED: 26/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16104 of 2021 ========================================================== PARTH DINESHBHAI PATEL Versus INCOME TAX OFFICER WARD 1 ========================================================== Appearance: DARSHAN R PATEL(8486) 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 : 26/10/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to challenge the notice dated 31.03.2021 issued under Section 148 of the Income Tax Act with the following reliefs:- “(A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notice dated 31/03/2021 under Section 148 of the Income-Tax Act, 1961 annexed hereto at Annexure ‘B’ along with preliminary order dated 10/09/2021 annexed hereto at Annexure ‘F’ for proceeding and completing Reassessment proceedings. (B) Pending admission, hearing, and disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 31/03/2021 at Annexure ‘B’ and/or taking any other steps in this regard including reassessment order or implementation of preliminary order dated 10/09/2021 at Annexure ‘F’ and further notices Page 1 of 2

C/SCA/16104/2021 ORDER DATED: 26/10/2021 issued for purpose of reassessment. (C) Award the cost of this petition. (D) Grant such other and further reliefs as this Hon’ble Court deems fit.” 2. After arguing for some time, learned advocate Mr. Patel, on instruction, seeks withdrawal. 3. The present petition stands disposed of as withdrawn. (SONIA GOKANI, J) (HEMANT M. PRACHCHHAK,J) Bhoomi Page 2 of 2

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