TEJAS CHHANALAL JOSHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD

PDF · subscribers
SCA/20162/2021HC GujaratGJHC24071464202108 February 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the writ application was filed when the assessee's objections to the reasons for reopening under Section 153C had not been considered by the Assessing Officer. A previous order had directed the AO to consider these objections. On the present date, both parties jointly informed the Court that the AO had indeed considered the objections and passed an order disposing of them. Consequently, the assessee's counsel sought to withdraw the writ application with liberty to file a fresh one after examining the AO's order. The Court disposed of the writ application as not pressed at this stage, granting the liberty sought. An interim order preventing the passing of a final assessment order was extended for two more weeks. The specific findings on the merits of the objections or the reopening itself were not addressed as the matter was withdrawn.

What were the facts?

The writ application was filed by the assessee, Tejas Chhanal Lal Joshi, against the Deputy Commissioner of Income Tax, Central Circle 2(2), Ahmedabad. The assessment year(s) are not specified. The challenge was to the reasons assigned for reopening the assessment under Section 153C of the Income Tax Act, 1961. The assessee had lodged objections to these reasons, which had not been considered by the Assessing Officer (AO). A Coordinate Bench of the High Court had previously directed the AO to consider these objections. On the current date of hearing, both the assessee's and the Revenue's counsel jointly stated that the AO had considered the objections and passed an order disposing of them. The amount in dispute is not stated. The procedural history involves the filing of the writ petition, a prior High Court order directing consideration of objections, and the subsequent order by the AO.

What were the issues?

1. Whether the High Court should direct the Assessing Officer to consider the objections lodged by the assessee against the reasons for reopening of assessment under Section 153C of the Income Tax Act, 1961, and pass an appropriate order disposing of such objections? (Question of procedure and mixed law and fact, concerning Section 153C). Assessee's contention: The primary relief sought was a direction to the respondents to consider the objections and pass an order. The assessee sought permission to withdraw the writ application with liberty to file a fresh one after reviewing the AO's order disposing of the objections. Revenue's contention: The Revenue's counsel jointly with the assessee's counsel stated that the Assessing Officer had considered the objections and passed an order disposing of them.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

C/SCA/20162/2021 ORDER DATED: 08/02/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 20162 of 2021 ========================================================== TEJAS CHHANALAL JOSHI Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 MR MR BHATT SENIOR COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR M R BHATT & CO.(5953) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 08/02/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 This writ application came to be filed at a point of time when the objections lodged by the writ applicant – assessee to the reasons assigned for the reopening of the assessment under Section 153C of the Income Tax Act, 1961 were not considered by the Assessing Officer. In such circumstances, the main relief, as prayed for in the present writ application, is to direct the respondents to consider objections and pass an appropriate order disposing of such objections. A Coordinate Bench of this Court vide order dated 29th December 2021 directed to consider the objections and pass an appropriate order in that regard. 2 Today, when the matter was taken up for hearing, Mr. Dhinal Shah, the learned counsel appearing for the writ applicant and Mr. M. R. Bhatt, the learned Senior Counsel appearing for the Revenue jointly Page 1 of 2

C/SCA/20162/2021 ORDER DATED: 08/02/2022 made a statement that the Assessing Officer has looked into the objections and has passed an order disposing of such objections. 3 In view of the aforesaid, Mr. Dhinal Shah, the learned counsel appearing for the writ applicant would like to withdraw this writ application with a permission to file a fresh application after going through the order passed by the A.O. disposing of the objections. 4 We dispose of this writ application as not pressed at this stage with the aforesaid liberty. The interim order passed by this Court directing that no final order of assessment shall be passed, shall continue for a period of two more weeks. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) CHANDRESH Page 2 of 2

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →