DHWANI ALPESH SHAH vs. INCOME TAX OFFICER WARD 1(1)(1) OR HIS SUCCESSOR

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SCA/16960/2021HC GujaratGJHC24056060202122 November 2021Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MS. JUSTICE NISHA M. THAKORE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat, while hearing the Special Civil Application, noted that after arguing the matter for some time, the learned advocate for the petitioner, on instructions, sought to withdraw the petition. The Court explicitly stated that it had not gone into the merits of the case. Consequently, the petition was disposed of as withdrawn. The Court clarified that all issues agitated before it were kept open and the order would not come in the way of the petitioner in any manner. No specific findings were made on the validity of the Section 148 notice or the order dismissing objections, as the matter was withdrawn before any adjudication on merits.

What were the facts?

The petitioner, Dhwani Alpesh Shah, filed a Special Civil Application before the High Court of Gujarat at Ahmedabad. The petition challenged a notice dated 29.03.2021 issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward 1(1)(1) or his successor. This notice proposed to reassess the petitioner's total income for Assessment Year 2017-18. The petitioner also sought to quash an order dated 17.08.2021 passed by the respondent, which dismissed the petitioner's objections against the proposed reassessment. The procedural history indicates that the petitioner filed objections to the reassessment notice, which were subsequently dismissed.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated 29.03.2021, proposing to reassess the petitioner's total income for AY 2017-18, is valid and legally sustainable? (Question of law and fact) 2. Whether the order dated 17.08.2021, dismissing the petitioner's objections to the reassessment, is valid and legally sustainable? (Question of law and fact) The petitioner's contentions, as indicated by the prayers, were to quash and set aside the notice under Section 148 and the order dismissing objections. The judgment does not record specific arguments made 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/16960/2021 ORDER DATED: 22/11/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16960 of 2021 ========================================================== DHWANI ALPESH SHAH Versus INCOME TAX OFFICER WARD 1(1)(1) OR HIS SUCCESSOR ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 MR RAVIRAJSINGH H CHOUDHARY(10037) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 22/11/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to challenge the notice issued under Section 148 of the Income Tax Act dated 29.03.2021 by the respondent, whereby the respondent has proposed to reassess the total income of the petitioner as declared in the return filed by the petitioner for A.Y. 2017-18 and is also seeking to quash and set aside the order dated 17.08.2021 passed by the respondent whereby objections advanced by the petitioner to the impugned reassessment of the declared income have been dismissed, with following prayers: (A) Your LORDSHIPS may be pleased to allow the present petition. (B) Your LORDSHIPS may be pleased to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, Page 1 of 3

C/SCA/16960/2021 ORDER DATED: 22/11/2021 orders or directions, quashing and setting aside the impugned notice being dated 29/03/2021 issued by the respondent proposing to reopen the completed assessment of the petitioner for A.Y. 2016-17. (C) YOUR LORDSHIPS may be pleased 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 order being dated 17/08/2021 dismissing the objections raised by the petitioner as well as the reassessment order, if any passed in the consequence to the impugned notice. (D) YOUR LORDSHIPS may be pleased to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions 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 as well as the order of objection dated 17-08-2021 (Annex. A and D) . (E) YOUR LORDSHIPS may be pleased to order status-quo pending the hearing and final disposal of the present petition and direct the respondent and its subordinates not to take any coercive action or act in furtherance and pursuance of the impugned notice. 2. After arguing the matter for some time, learned advocate Shri Chodhary on instructions seeks to withdraw this petition. We have not gone into the merits of the case. The petition stands disposed of keeping open all the issues Page 2 of 3

C/SCA/16960/2021 ORDER DATED: 22/11/2021 which have been agitated before this Court. This order will not come into way of the petitioner in any manner. (SONIA GOKANI, J) (NISHA M. THAKORE,J) Y.N. VYAS Page 3 of 3

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