Heval Navinbhai Patel C/o Ketan H. Shah vs Income Tax Officer Ward

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(Guj) 85

J.B.PARDIWALA, ILESH J.VORA
Heval Navinbhai Patel C/o Ketan H. Shah – Appellant
Versus
Income Tax Officer Ward – Respondent

Advocates:
Advocate Appeared:
For the Appellant : MR KETAN H SHAH, MR. AMAN K SHAH, adv
For the Respondent: MRS MAUNA M. BHATT

JUDGMENT :

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

1. Since the issues raised in both the captioned writ applications are the same and the reasons assigned for the reopening of the assessment are also the same, those were heard analogously and are being disposed of by this common judgment and order.

2. For the sake of convenience, the Special Civil Application No. 17557 of 2018 is treated as the lead matter.

3. By way of this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:

“(A) This Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned 148 notice dated 05.03.2018 at Annexure-A and objection order dated 19.09.2018 at Annexure- E.

(B) This Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the respondent not to proceed further in pursuance of Section 148 notice at Annexure- A and objection order at Annexure - E.

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2021 Supreme(Guj) 85

J.B.PARDIWALA, ILESH J.VORAHeval Navinbhai Patel C/o Ketan H. Shah – AppellantVersusIncome Tax Officer Ward – Respondent

Cases Referred (2)

J.B.PARDIWALA, ILESH J.VORA
Heval Navinbhai Patel C/o Ketan H. Shah – Appellant
Versus
Income Tax Officer Ward – Respondent