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2021 Supreme(Guj) 171

J.B.PARDIWALA, ILESH J.VORA
VRUNDAVAN GINNING AND OIL MILL THROUGH MADHUBHAI KALABHAI BHADAKRA – Appellant
Versus
ASST. REGISTRAR / PRESIDENT – Respondent


Advocates Appeared:
For the Petitioner: MR DARSHAN R PATEL
For the Respondent:MRS MAUNA M BHATT, WITH MR KARAN SANGHANI, ADVOCATE

JUDGMENT :

J.B.PARDIWALA, J.

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

    “(A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned order dated 8.10.2018 passed by the Hon'ble Triunal in Misc. Application No.249 of 2017 annexed hereto at Annexure 'G' and thereby, directing the Hon'ble Tribunal for de novo adjudication with regard to addition of Rs.67,59,613/on account of suppression in the valuation of closing stock after giving opportunity of hearing to assessee and Revenue.

(B) Pending admission, hearing and disposal of this petition, adinterim relief be granted and the respondent No.2 be ordered to restrain from enforcing compliance of impugned order dated 8.10.2018 passed by the Hon'ble Tribunal in Misc. Application No.249 of 2017 annexed hereto at Annexure 'G'.

(C) Award the cost of this petition.

(D) Grant such other and further reliefs as this Hon'ble Court deems fit.”

2 The facts giving rise to this writ application may be summarised as under:

    2.1 The writ applicant is a partnership firm and is being regularly assessed t

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