Dismissed

Tejas Chhanalal Joshi v. Deputy Commissioner of Income Tax, Central Circle 2(2), Ahmedabad

Gujarat HC8 Feb 2022SCA/20162/2021

Case brief

AI extract

What is this about?

A writ application challenging assessment proceedings was dismissed as it became moot when the Assessing Officer disposed of the petitioner's objections. The application was withdrawn with permission to file afresh. The interim order was extended by two weeks.

What did the court decide?

The writ application is disposed of as not pressed, allowed to be withdrawn with liberty to file a fresh application. The interim order continues for two more weeks.

Tejas Chhanalal Joshi Vs Deputy Commissioner of… — Writ and Judicial Review | Gujarat HC (2022)

¶1

C/SCA/20162/2021 ORDER DATED: 08/02/2022

¶2

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

¶3

R/SPECIAL CIVIL APPLICATION NO. 20162 of 2021

¶4

==========================================================

¶5

TEJAS CHHANALAL JOSHI

¶6

Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD

¶7

==========================================================

¶8

Appearance:

¶9

MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 for the Respondent(s) No. 1

¶10

MR MR BHATT SENIOR COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR M R BHATT & CO.(5953) for the Respondent(s) No. 1

¶11

==========================================================

¶12

CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

¶13

Date : 08/02/2022

¶14

ORAL ORDER

¶15

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

¶16

1This writ application came to be filed at a point of time when the
objections lodged by the writ applicant – assessee to the reasons
assigned for the reopening of the assessment under Section 153C of the
Income Tax Act, 1961 were not considered by the Assessing Officer. In
such circumstances, the main relief, as prayed for in the present writ
application, is to direct the respondents to consider objections and pass
an appropriate order disposing of such objections. A Coordinate Bench of
this Court vide order dated 29th December 2021 directed to consider the
objections and pass an appropriate order in that regard.

¶17

2Today, when the matter was taken up for hearing, Mr. Dhinal
Shah, the learned counsel appearing for the writ applicant and Mr. M. R.
Bhatt, the learned Senior Counsel appearing for the Revenue jointly

¶18

Page 1 of 2

¶19

C/SCA/20162/2021 ORDER DATED: 08/02/2022

¶20

made a statement that the Assessing Officer has looked into the
objections and has passed an order disposing of such objections.

¶21

3In view of the aforesaid, Mr. Dhinal Shah, the learned counsel
appearing for the writ applicant would like to withdraw this writ
application with a permission to file a fresh application after going
through the order passed by the A.O. disposing of the objections.

¶22

4We dispose of this writ application as not pressed at this stage
with the aforesaid liberty. The interim order passed by this Court
directing that no final order of assessment shall be passed, shall continue
for a period of two more weeks.

¶23

(J. B. PARDIWALA, J)

¶24

(NISHA M. THAKORE,J)

¶25

CHANDRESH

¶26

Page 2 of 2

Tejas Chhanalal Joshi v. Deputy Commissioner of Income Tax, Central Circle 2(2), Ahmedabad

Case brief

What is this about?

What did the court decide?

Tejas Chhanalal Joshi v. Deputy Commissioner of Income Tax, Central Circle 2(2), Ahmedabad

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

M/S. Raghunandan Enterprise Vs Assistant Commissioner of Income Tax, Central Circle -4 , Surat

Shaileshkumar Dhirajlal Teraiya Vs the Deputy Commissioner of Income Tax. Central Circle 2(1), Ahmedabad

Namrata Shailesh Kumar Teraiya Vs Deputy Commissioner of Income Tax, Central Circle 2(1), Ahmedabad

Ria Nimesh Shah Vs Income Tax Officer Ward 2(1)(1) or His Successor

M/S Maruti Developers Vs Income Tax Officer

Sanjay Manilal Kothari Vs Assistant Commissioner of Income Tax, Central Circle 2(2), Ahmedabad