CRYSTAL CERAMIC INDUSTRIES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1)

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SCA/17621/2021HC GujaratGJHC24063098202130 November 2021Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat noted that the petitioner, after arguing the matter for some time, chose to withdraw the petition. Consequently, the petition was disposed of as withdrawn. The Court explicitly stated that it had not entered into the merits of the matter. The withdrawal was without prejudice to the petitioner's right to pursue other legal recourses available under the law. No specific finding was made on the validity of the Section 148 notice, as the case was decided on the withdrawal by the petitioner.

What were the facts?

The petitioner, Crystal Ceramic Industries Private Limited, filed a Special Civil Application under Article 226 of the Constitution of India before the High Court of Gujarat at Ahmedabad. The petition challenged a notice dated 30.03.2021 issued by the Assistant Commissioner of Income Tax, Circle 1(1)(1), under Section 148 of the Income Tax Act. This notice sought to reopen the income tax assessment of the petitioner for the assessment year 2015-16. The petitioner sought to quash the notice, stay further proceedings, and other consequential reliefs.

What were the issues?

1. Whether the notice dated 30.03.2021 issued by the respondent under Section 148 of the Income Tax Act, seeking to reopen the assessment for the assessment year 2015-16, is liable to be quashed and set aside? The assessee, represented by learned senior advocate Mr. Tushar Hemani, initially argued the matter. However, after arguing for some time, the assessee chose to withdraw the petition. The judgment does not record any 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/17621/2021 ORDER DATED: 30/11/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 17621 of 2021 ========================================================== CRYSTAL CERAMIC INDUSTRIES PRIVATE LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1) ========================================================== Appearance: MR TUSHAR HEMANI, with MS VAIBHAVI K PARIKH(3238) 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 : 30/11/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner, under Article 226 of the Constitution of India, has approached this Court challenging the notice dated 30.03.2021 issued by the respondent under Section 148 of the Income Tax Act seeking to reopen the income tax assessment of the petitioner for the assessment year 2015-16 with the following prayers: - “(a) quash and set aside the impugned notice at ANNEXURE “A” to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notice at ANNEXURE “A” to this petition and stay further proceedings for the Assessment Year 2015-16; (c) any other and further relief deemed just and proper be granted in the interest of justice; Page 1 of 2

C/SCA/17621/2021 ORDER DATED: 30/11/2021 (d) to provide for the cost of this petition.” 2. We have heard learned senior advocate Mr. Tushar Hemani assisted by learned advocate Ms. Vaibhavi Parikh appearing for the petitioner, who after arguing for some time, have chosen to withdraw the matter. 3. Present petition stands disposed of as withdrawn. We have not entered into the merits of the matter. The withdrawal of this matter shall not come in the way of the petitioner in taking other legal recourse available under the law. (SONIA GOKANI, J) (NISHA M. THAKORE,J) Bhoomi Page 2 of 2

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