Shyamlal Rupchand Parwani vs Assistant Commissioner Income Tax, Central Circle 1(1)(1)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(Guj) 1143

SUNITA AGARWAL, ANIRUDDHA P. MAYEE
Shyamlal Rupchand Parwani – Appellant
Versus
Assistant Commissioner Income Tax, Central Circle 1(1)(1) – Respondent

Advocates:
Advocate Appeared:
For the Petitioner: Darshan R Patel
For the Respondent: Mr. Varun K. Patel

JUDGMENT :

SUNITA AGARWAL, J.

1. In another set of writ petitions leading being Special Civil Application No. 434 of 2024, arguments were heard on 15.01.2024 and the matter has been kept for orders on 06.02.2024. It is pointed out by Mr. Darshan R. Patel, learned counsel for the petitioners that one writ petition being Special Civil Application No. 436 of 2024 filed by the petitioner herein, namely Shyamlal Rupchand Parwani has been tagged with the aforesaid bunch, though the facts of the said case are somewhat different from the present bunch. It was, therefore, agreed between the parties that since the order has yet not been delivered, Special Civil Application No. 436 of 2024 be also decided with this bunch. We, therefore, direct that the Special Civil Application No. 436 of 2024 be tagged with the present bunch of petitions filed by the same petitioner, namely, Shyamlal Rupchand Parwani arising out of a similar dispute.

2. As the issue raised in the present bunch of writ petitions are identical in nature, they have been heard together and are being decided by this common judgement.

3. The challenge is to the notice dated 09.06.2022 for the Assessment Year 2014-15( in short as A.Y.2

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2024 Supreme(Guj) 1143

SUNITA AGARWAL, ANIRUDDHA P. MAYEEShyamlal Rupchand Parwani – AppellantVersusAssistant Commissioner Income Tax, Central Circle 1(1)(1) – Respondent

SUNITA AGARWAL, ANIRUDDHA P. MAYEE
Shyamlal Rupchand Parwani – Appellant
Versus
Assistant Commissioner Income Tax, Central Circle 1(1)(1) – Respondent