DIVYAM ENTERPRISE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1)

C/SCA/23055/2019 ORDER DATED: 11/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 23055 of 2019 ========================================= DIVYAM ENTERPRISE Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(1) ========================================= Appearance: MR. TUSHAR HEMANI, SR. ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR. M.R. BHATT, SR. COUNSEL WITH MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 ========================================= CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN

Date : 11/10/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking following reliefs : (a) quash and set aside the impugned notices dated 30th September, 2019 issued under Section 153C of the Act for the Assessment Years 2012-13 to 2017-18 at Annexure-A (Colly.) to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notices at Annexure-A (Colly.) to this petition and stay the further proceedings for the Assessment Years 2012-13 to 2017-18; (c) any other and further relief deemed just and proper be granted in the interest of justice; Page 1 of 3

C/SCA/23055/2019 ORDER DATED: 11/10/2021 (d) to provide for the cost of this petition. 2. According to the petitioner, the challenge is to the notice dated 30th September, 2019 issued by the respondent under Section 153C of the Income Tax Act, 1961 for the Assessment Years 2012-13 to 2017-18. 3. The satisfaction notes recorded by the respondent for initiating the proceedings under Section 153C, as well as, the satisfaction recorded by Assessing Officer of the person searched have been provided. The petitioner raised objection on 10th December, 2019 against this initiation under Section 153C for the years under consideration and grievance made on the part of the petitioner that the respondent has not disposed of the objections raised by the petitioner against the reopening and hence the present petition with the aforementioned reliefs. 4. While issuing the notice, this Court on 24th December, 2019 by way of an ad-interim relief had stayed the further proceedings pursuant to the impugned notices for the A.Ys. 2012-13 & 2017-18. 5. The reply on the issuance of the notice has been filed in detail by the respondent. The alternative remedy is one of the issues, which has been emphasized in the reply. 6. We have heard Mr. Tushar Hemani, learned Senior Counsel for the petitioner and Mr. M.R. Bhatt, learned Senior Standing Counsel for the respondent. 7. Noticing the requirement of the law, where the respondents have chosen not to dispose of objections raised to the satisfaction notes, without expressing any opinion on the correctness of Page 2 of 3

C/SCA/23055/2019 ORDER DATED: 11/10/2021 initiation of the proceedings, the request is being granted to the assessee of availing opportunity of hearing. The objections raised by the assessee shall be considered by the respondent authority concerned which shall decide the same within the period of four weeks of the date of receipt of copy of this order. The order of disposing of the objection, if goes against the petitioner, the petitioner shall be availed the time of four weeks to avail the legal recourse in accordance with law. 8. Present petition stands disposed of. Notice is discharged. Ad-interim relief, granted earlier stands vacated.

(SONIA GOKANI, J.) (RAJENDRA M. SAREEN, J.) AMAR RATHOD... Page 3 of 3