Nisharahemad Vajirkhan Pathan vs Income Tax Officer

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(Guj) 68

J.B.PARDIWALA, ILESH J.VORA
Nisharahemad Vajirkhan Pathan – Appellant
Versus
Income Tax Officer – Respondent

Advocates:
Advocate Appeared:
For the Appellant : MR. TUSHAR HEMANI, LD. SR. COUNSEL WITH MS VAIBHAVI K PARIKH
For the Respondent: MRS MAUNA M. BHATT

JUDGMENT :

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

“(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 the further proceedings for the Assessment Year 2012-13;

(D) to provide for the cost of this petition.”

2. For the sake of convenience, the following details may be stated as under;

Assessment Year	2012-13
Assessment History	143(1)
Date of notice under section 148	Beyond four years

3. It appears from the materials on record that the writ applicant is one of the partners in a partnership firm running in the name and style of “M/s. Shree Khodiyar Developers”. The said partnership firm purchased two immovable properties (Block Nos.533 and 534 respect

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2021 Supreme(Guj) 68

J.B.PARDIWALA, ILESH J.VORANisharahemad Vajirkhan Pathan – AppellantVersusIncome Tax Officer – Respondent

Cases Referred (2)

J.B.PARDIWALA, ILESH J.VORA
Nisharahemad Vajirkhan Pathan – Appellant
Versus
Income Tax Officer – Respondent