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

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SCA/16962/2021HC GujaratGJHC24056059202122 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, after hearing the arguments for some time, noted that 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 Consequently, the petition was disposed of as withdrawn.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 the withdrawal would not prejudice the petitioner in any manner and all issues agitated before the Court were kept open. No specific finding was given on the validity of the Section 148 notice or the order dismissing objections, as the matter was not decided on merits.

What were the facts?

The petitioner, Dhwani Alpesh Shah, filed a Special Civil Application before the High Court of Gujarat challenging a notice issued under Section 148 of the Income Tax Act, 1961, dated March 29, 2021. This notice proposed to reassess the petitioner's total income for Assessment Year 2016-17. The petitioner also sought to quash an order dated August 17, 2021, passed by the Income Tax Officer, Ward 1(1)(1) or his successor, which dismissed the petitioner's objections against the proposed reassessment. The petitioner sought interim relief to maintain status quo and prevent coercive action.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated March 29, 2021, proposing to reassess the petitioner's income for AY 2016-17 is valid and legally sustainable? 2. Whether the order dated August 17, 2021, dismissing the petitioner's objections to the reassessment is valid and legally sustainable? The petitioner argued for the quashing of the Section 148 notice and the subsequent order dismissing objections. The revenue's contentions are not recorded in the judgment. The petitioner sought to withdraw the petition.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

C/SCA/16962/2021 ORDER DATED: 22/11/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16962 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. 2016-17 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 Page 1 of 3

C/SCA/16962/2021 ORDER DATED: 22/11/2021 certiorari or in the nature of certiorari or any other appropriate writ, 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. Page 2 of 3

C/SCA/16962/2021 ORDER DATED: 22/11/2021 The petition stands disposed of keeping open all the issues 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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