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2020 Supreme(Guj) 95

J.B.PARDIWALA, BHARGAV D.KARIA
Sonal Nimish Patel – Appellant
Versus
Assistant Commissioner of Income Tax, Circle – Respondent


Advocates Appeared:
For the Petitioner: Mr. B.S. Soparkar
For the Respondent:Mr. M.R. Bhatt, Senior Advocate With Mrs. Mauna M. Bhatt

ORDER :

J.B. PARDIWALA, J.

1. Rule returnable forthwith. Mrs.Mauna Bhatt, the learned standing counsel waives service of notice of rule for and on behalf of the Revenue.

2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following relief’s:

    “7(a) quash and set aside the impugned order at Annexure-A to this petition;

(b) Pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order at Annexure' A' to this petition.

(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.”

3. The subject matter of challenge in this writ-application at the instance of the writ-applicant is an order passed by the respondent under Section 179 of the Income Tax Act, 1961 (for short the “Act,1961”). The impugned order reads thus:

    “ORDER U/S.179 OF the Income Tax Act, 1961

In the case of M/s. Tirupati Proteins Pvt. Ltd (PANAABCT8423E) demand of Rs.9074.34 lakhs is outstanding as on date and the breakup of the d

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