In Amrutbhai Icchhabhai Patel v. Assistant Commissioner Of Income Tax, Circle 3(1)(1, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Petition is accordingly dismissed as withdrawn with liberty as prayed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/SCA/6016/2021 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 6016 of 2021
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AMRUTBHAI ICCHHABHAI PATEL Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1)
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Appearance:
MR KETAN H SHAH(2705) for the Petitioner(s) No. 1MR. AMAN K SHAH(9992) for the Petitioner(s) No. 1 for the Respondent(s) No. 1
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CORAM: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATHandHONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 06/04/2021 ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH)
Heard Shri Ketan Shah, learned counsel for the petitioner.
After arguing to some length, Mr. Shah submits that this petition may be dismissed as withdrawn leaving it open to the petitioner to respond to the show-cause notice and contest the proceedings before the Assessing Authority.
Petition is accordingly dismissed as withdrawn with liberty as prayed. It is made clear that we have not examined the merits of the matter.
(VIKRAM NATH, CJ)
JYOTI V. JANI
(BHARGAV D. KARIA, J)
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