FENIL BHARAT SHAH vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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SCA/19543/2019HC GujaratGJHC24070068201910 August 2021Bench: HONOURABLE MS. JUSTICE BELA M. TRIVEDI,HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not enter into the merits of the case. It noted that the objections filed by petitioner No. 2, Bharat Shah, were still pending before the concerned Assessing Officer. Without deciding the preliminary objection regarding maintainability, the Court directed the concerned respondent (Assessing Officer) to decide the objections filed by petitioner No. 2 in accordance with law. The Court also directed that the order on the objections be communicated to the petitioner. The petition was disposed of subject to this direction. No specific finding was given on the maintainability of the petition.

What were the facts?

The petitioners, Fenil Bharat Shah and Bharat Shah, challenged a notice issued under Section 148 of the Income Tax Act. The notice was issued against M/s. Ardor Global Private Limited, a company under liquidation. The Principal Commissioner of Income Tax was the respondent. The petitioners had filed objections dated 14.10.2019 before the Assessing Officer, which were stated to be pending. The petition was filed before the High Court of Gujarat at Ahmedabad.

What were the issues?

1. Whether the Special Civil Application is maintainable at the instance of the petitioners challenging the notice under Section 148 of the Income Tax Act issued against M/s. Ardor Global Private Limited, which is under liquidation? (Question of law) Assessee's Contention: The judgment does not record any specific arguments from the petitioners regarding the maintainability of the petition. The petitioners appear to have filed objections to the notice. Revenue's Contention: The learned Senior Advocate for the respondent raised a preliminary objection against the maintainability of the petition, arguing that the notice was issued against a company under liquidation, and the petitioners are challenging it. The revenue relied on the fact that the notice was issued to M/s. Ardor Global Private Limited.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

C/SCA/19543/2019 ORDER DATED: 10/08/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 19543 of 2019 ========================================================== FENIL BHARAT SHAH Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1,2 MR.VISHAL J DAVE(6515) for the Respondent(s) No. 2 MR. M.R. BHATT, SENIOR ADVOCATE WITH MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 NIPUN SINGHVI(9653) for the Respondent(s) No. 2 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDI and HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI

Date : 10/08/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. The learned advocate Mr. Soparkar for the petitioners is permitted to amend the cause title by adding the Assistant Commissioner of Income Tax, Circle 1(1)(1), Ahmedabad as the party respondent No. 3. He may furnish the amended cause title during the course of the day. 2. At the outset, the learned Senior Advocate Mr. M.R. Bhatt for the respondent No. 1 has raised a preliminary objection against the maintainability of the petition at the instance of the petitioners for challenging the impugned Page 1 of 2

C/SCA/19543/2019 ORDER DATED: 10/08/2021 notice under section 148 of the Income Tax Act issued against M/s. Ardor Global Private Limited, which is under liquidation. However, it appears that the objections dated 14.10.2019 filed by the petitioner No. 2 (Annexure F) are still pending before the concerned Assessing Officer. 3. In view of the above, without entering into merits of the case and keeping all the contentions of both the sides open, the concerned respondent is directed to decide the objections (Annexure ‘F’) raised by the petitioner No. 2 – Bharat Shah in accordance with law. 4. Subject to the said direction, the petition stands disposed of. It is needless to say that the concerned respondent shall communicate the order on the objections that may be passed, to the petitioner. (BELA M. TRIVEDI, J) (A. C. JOSHI,J) AMAR SINGH Page 2 of 2

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