PARTH DINESHBHAI PATEL vs. INCOME TAX OFFICER WARD 1

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SCA/16106/2021HC GujaratGJHC24057644202126 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, after hearing the parties for some time, noted that the learned advocate for the petitioner, on instructions, sought to withdraw the present petition. Consequently, the Court ordered that the petition stands disposed of as withdrawn.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 The operative direction was to dispose of the petition as withdrawn, without granting any of the substantive reliefs sought by the petitioner.

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 March 31, 2021, issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward 1. The petitioner also sought to quash a preliminary order dated September 10, 2021, related to reassessment proceedings. The reliefs sought included a writ of certiorari and/or mandamus to set aside the impugned notice and preliminary order, and an ad-interim stay on enforcement and further steps in the reassessment process. The assessment year(s) are not explicitly stated in the judgment.

What were the issues?

The primary issue before the High Court was whether the notice dated March 31, 2021, issued under Section 148 of the Income Tax Act, 1961, and the preliminary order dated September 10, 2021, pertaining to reassessment proceedings, were valid and ought to be quashed. The petitioner sought to challenge these actions. The judgment records that after arguing for some time, the learned advocate for the petitioner sought withdrawal of the petition on instructions. No specific arguments were recorded for either the petitioner or the revenue regarding the merits of the challenge to the Section 148 notice or the preliminary order.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

C/SCA/16106/2021 ORDER DATED: 26/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16106 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/16106/2021 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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