Chetan Engineers v. Oral Order

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 9667 of 2021 ========================================================== CHETAN ENGINEERS Versus THE ASSISTANT/JOINT/DEPUTY COMISSIONER OF INCOME TAX ==========================================================Appearance:MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 for the Respondent(s) No. 1========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIandHONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 12/07/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1.Heard learned Advocate Mr. Manish J. Shah for the Petitioner. 2.It may be noted that the present petition has been filed by he Petitionerafter the withdrawal of the earlier Petition being Special Civil Application No.7462 of 2021, as after filing of the earlier Petition, subsequent development hadtaken place, and the court had granted the Petitioner, a liberty to file a freshone. Accordingly the present Petition has been filed. 3.After hearing the learned Advocate Mr. Shah for the Petitioner andperusing the documents on record, it appears that the Assessing Officer hasalready passed the Assessment Order dated 16.5.2021 in respect of theAssessment Year 2012-13 of the petitioner, and therefore, the proper course forthe Petitioner would be to challenge the Appeal as may be permitted under theIncome Tax Act. 4.Hence, the Court is not inclined to entertain the present Petition at this juncture. However, it is clarified that the Court has not gone into merits of thecase and it shall be open for the Petitioner to raise all issues / contentions raisedin the present Petition, in the Appeal that may be filed by the Petitioner, as maybe legally permissible. 5.Subject to the aforesaid observation, the present Petition is dismissedwith liberty as stated above. (BELA M. TRIVEDI, J) J.N.W (A. C. JOSHI,J)