SUBODHCHANDRA TRAMBAKLAL SHAH vs. DY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1)

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SCA/3690/2018HC GujaratGJHC24016654201810 May 2018Author: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the statement made by the learned counsel for the Department. Based on this statement, the Department's counsel confirmed that the concerned authority would withdraw the impugned orders passed under Section 179 of the Income-tax Act, 1961, and the notices that were the basis for these orders. The counsel clarified that this withdrawal was to initiate fresh proceedings in accordance with law. Consequently, the Court found no further orders to be necessary in the petitions. The Court also recorded the petitioner's contention that they reserve the right to raise all legal contentions if any fresh action is initiated by the Department in the future. The petitions were disposed of on this basis.

What were the facts?

These three Special Civil Applications were filed before the High Court of Gujarat at Ahmedabad. The petitioner, Gautam Chandrakant Gandhi, challenged orders passed by the Dy. Commissioner of Income Tax, Circle 4(1)(1), Ahmedabad, under Section 179 of the Income-tax Act, 1961, and the notices that formed the basis for these orders. The assessment years are not specified. The procedural history involves the filing of these petitions before the High Court challenging the said orders and notices.

What were the issues?

1. Whether the impugned orders passed by the Dy. Commissioner of Income Tax under Section 179 of the Income-tax Act, 1961, and the notices forming the basis thereof, are valid in law? The revenue, through its counsel, stated that the concerned authority would withdraw the impugned orders and notices. The revenue's contention was that this withdrawal was for the purpose of initiating fresh proceedings in accordance with law. The petitioner's counsel contended that if any fresh action is initiated by the Department in the future, the petitioners would be at liberty to raise all legal contentions.

Which sections of the Income-tax Act were involved?

Section 179

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/SCA/3689/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION No. 3689 of 2018 With R/SPECIAL CIVIL APPLICATION No. 3690 of 2018 With R/SPECIAL CIVIL APPLICATION No. 3920 of 2018 ============================================================= GAUTAM CHANDRAKANT GANDHI Versus DY. COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1) ============================================================= Appearance : Mr B S SOPARKAR, Advocate for the PETITIONER Mr MM BHATT for Mrs MAUNA M BHATT, Advocates for the RESPONDENT ============================================================= CORAM: HONOURABLE Mr. JUSTICE AKIL KURESHI and HONOURABLE Mr. JUSTICE B.N. KARIA 10th May 2018 ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Learned advocate Mr. M.M Bhatt appearing for the Department in all these three petitions placed on record communication dated 10th May 2018 received from the Assistant Commissioner of Income-tax, Circle 4[1](1), Ahmedabad. On the basis of such communication, he stated that the concerned authority would withdraw the impugned orders passed by the authority under Section 179 of the Income-tax Act, 1961 and also notices which was the basis for Page 1 of 2

passing such orders. He, however, clarified that such action would be for initiating fresh proceedings in accordance with law.

In view of the statement made by counsel for the Department, no further orders are necessary in these petitions.

In addition to recording his statement, we also record the contention of the learned counsel for the petitioners that if any fresh action is initiated by the Department in future, the petitioners would be at liberty to raise all the legal contentions.

These petitions stand disposed of accordingly. [Akil Kureshi, J.] [B.N Karia, J.] Prakash

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