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Crystal Ceramic Industries Private Limited v. Assistant Commissioner Of Income Tax Circle - 1(1)(1)

Crystal Ceramic Industries Private Limited v. Assistant Commissioner Of Income Tax Circle - 1(1)(1)

(High Court Of Gujarat At Ahmedabad)

R/SPECIAL CIVIL APPLICATION NO. 17592 of 2021 | 30-11-2021

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 2016-17 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 2016-17;

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(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 Present petition stands disposed of as withdrawn.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.

Advocate List

  • MR TUSHAR HEMANI with MS VAIBHAVI K PARIKH

Bench
  • HON'BLE MS. JUSTICE SONIA GOKANI
  • HON'BLE MS. JUSTICE NISHA M. THAKORE
Eq Citations
  • LQ/GujHC/2021/18319
Head Note

Income Tax Act, 1961 — S. 148 — Reopening of assessment — Petitioner's writ petition challenging notice issued under S. 148 — Petitioner withdrawing petition — Petition disposed of as withdrawn — Constitution of India, Art. 226 (Paras 1 to 3)