IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4433 of 2024 ==========================================================

ARVIND MANUBHAI SHELADIA Versus DEPUTY COMMISSIONER OF INCOME TAX CENT CIR 2(1)(1)

AHMEDABAD & ANR.

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Appearance:

MR SN SOPARKAR, SR. ADVOCATE WITH MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MRS SWATI SOPARKAR(870) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA Date : 19/03/2024

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned senior advocate Mr.Saurabh Soparkar with learned advocate Mr.B.S. Soparkar for the petitioner and learned senior standing counsel Mr.Varun Patel for respondent No.1.

2. Learned senior advocate Mr.Soparkar submitted that the impugned assessment order is passed without jurisdiction as the assessing officer has not taken into consideration the objections filed by the petitioner at the time of hearing on 05^th February, 2024 at Annexure-F2 (Page No.84 of the petition) with regard to the assumption of jurisdiction for initiating the proceedings under Section 153C of the Income Tax Act, 1961 for A.Y. 2019-20 in case of the petitioner. It was submitted that the assessing officer of the searched person has recorded the satisfaction after delay, contrary to the decision of the Hon’ble Supreme Court in case of CIT v. Calcutta Knitwears [(2014) 362 ITR 673 (SC)] as well as Circular No.24/2015 dated 31^st December, 2015 issued by the Central Board of Direct Taxes based upon the said decision to apply the same even to the proceedings under Section 153C of the Act.

2.1 It was further submitted that it is also not clear from the order disposing of the objections raised by the petitioner pursuant to the satisfaction note provided by the assessing officer as to when the record of the search person was transferred to the assessing officer of the petitioner so as to enable him to assume the jurisdiction as per Section 153C of the Act. It was, therefore, submitted that the impugned assessment order was passed without jurisdiction and without considering the objections raised by the petitioner at the time of hearing on 05^th February, 2024.

3. Considering the above submissions, issue Notice, returnable on 16^th April, 2024.

4. During the pendency of this petition, no coercive action shall be taken by the respondent authority.

Direct service through email is permitted.

(BHARGAV D. KARIA, J)

(NIRAL R. MEHTA,J)

ANUP