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2021 Supreme(Guj) 986

SONIA GOKANI, VAIBHAVI D.NANAVATI
MAGNOLIA INFRA – Appellant
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), AHMEDABAD – Respondent


Advocates:
Advocate Appeared:
For the Appellant : MR DHINAL A SHAH, MR.RAVI RAJ SINGH
For the Respondent: MS MD MEHTA

ORDER :

SONIA GOKANI, J.

1. The petitioner is before this Court under Article 226 of the Constitution of India questioning the action of the respondent authority with the following prayers:

    “9…

A. YOUR LORDSHIPS may be pleased to allow the present Petition;

B. YOUR LORDSHIPS may be pleased to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions upon the Respondent to do duly consider the objections so filed by the Petitioner and pass appropriate adjudicatory Order either in the affirmative or in negation;

C. YOUR LORDSHIPS may be pleased to issue appropriate directions upon the Respondent to abstain from passing any Assessment Order under Section 153 C of the Income Tax Act, 1961 until the objections advanced are are properly adjudicated.

D. YOUR LORDSHIPS may be pleased to order Status Quo pending the hearing and final disposal of the present petition and direct the Respondent and its subordinates not to take any coercive action or act furtherance and pursuance of the impugned notice;

E. YOUR LORDSHIPS may be pleased to direct the Respondent to allow sufficient time to approach appropriate forum, if so, in case of any adverse order

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