Ashaben Ramesh Valrani v. Commissioner Of Income Tax & 1

C/SCA/5134/2005 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 5134 of 2005 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI ================================================================ 1 Whether Reporters of Local Papers may be allowed to see the judgment ?the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ?judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ?to the interpretation of the Constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================================ ASHABEN RAMESH VALRANI....Petitioner(s) Versus COMMISSIONER OF INCOME TAX & 1....Respondent(s) ================================================================ Appearance: MR KH KAJI, ADVOCATE for the Petitioner(s) No. 1MR MANISH K KAJI, ADVOCATE for the Petitioner(s) No. 1MRS MAUNA M BHATT, ADVOCATE for the Respondent(s) No. 1 - 2 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 12/02/2014 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This petition was filed with two separate prayers. One was challenging an order under section 127(2) of the Income Tax Act passed by respondent no.1 on 11.2.2005 transferring the assessment proceedings of the petitioner from Bhavnagar to Ahmedabad. The second prayer pertains to validity of notice under section 153C of the Act.challenging an order under section 127(2) of the Income Tax Act passed by respondent no.1 on 11.2.2005 transferring the assessment proceedings of the petitioner from Bhavnagar to Ahmedabad. The second prayer pertains to validity of notice under section 153C of the Act. 2. By an interim order dated 20.4.2005, this Court restrained the respondents from passing assessment order for the assessment year 1999-2000 to 2004-2005 but permitted respondent no.2 to carry out necessary investigation, ensuring that such investigation shall take place at Bhavnagar. the respondents from passing assessment order for the assessment year 1999-2000 to 2004-2005 but permitted respondent no.2 to carry out necessary investigation, ensuring that such investigation shall take place at Bhavnagar. 3. Learned advocates for parties have brought to our notice certain developments which took place after the said order dated 20.4.2005 was passed. Ms. Bhatt pointed out that the entire investigation at Bhavnagar has been completed but the final order has not been passed due to interim injunction. Learned counsel Shri Kazi for the petitioner pointed out that in view of a recent decision of Supreme Court in case of Commissioner of Income Tax v. Vijaybhai N. Chandrani reported in (2013) 357 ITR 713(SC), the petitioner’s challenge to the notice under section 153C of the Act before the High Court would not certain developments which took place after the said order dated 20.4.2005 was passed. Ms. Bhatt pointed out that the entire investigation at Bhavnagar has been completed but the final order has not been passed due to interim injunction. Learned counsel Shri Kazi for the petitioner pointed out that in view of a recent decision of Supreme Court in case of Commissioner of Income Tax v. Vijaybhai N. Chandrani reported in (2013) 357 ITR 713(SC), the petitioner’s challenge to the notice under section 153C of the Act before the High Court would not survive. He would not press such prayer keeping the right of the petitioner open to raise all contentions before the Assessing Officer. 4. In view of such developments, this petition is disposed of with a liberty to respondents to pass final order of assessment for the said assessment years, however, before which the petitioner would be given an opportunity of raising all contentions and objections including with respect to proceeding under section 153C of the Act.with a liberty to respondents to pass final order of assessment for the said assessment years, however, before which the petitioner would be given an opportunity of raising all contentions and objections including with respect to proceeding under section 153C of the Act. 5. With above directions petition is disposed of. (AKIL KURESHI, J.) raghu (MS SONIA GOKANI, J.)