Dineshbhai Shanabhai Patel v. The Income Tax Officer, Ward-3

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 21415 of 2019 ==========================================================DINESHBHAI SHANABHAI PATEL Versus THE INCOME TAX OFFICER, WARD-3 ==========================================================Appearance:JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAand HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 06/01/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.By this Writ Application, under Article 226 of the Constitution of India, the writ applicant (assessee) has prayed for the following reliefs: “(A)The Hon’ble Court may be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of prohibition or any other appropriate writ, order or direction quashing the impugned notice u/s 148 dated 31/03/2019 and consequentre-assessmentorderdated 19/10/2019.(B)Pending the hearing and final disposal of this application, this Hon’ble Court be pleased to stay the operation of reassessment order dated 19/10/2019.(C)This Hon’ble Court be pleased to grant any further or other relief as this Hon’ble Court deems just and proper in the interest of justice.” 2.Mr.Gandhi, the learned counsel appearing for the writ applicant, makes a statement that he has instructions from his client not to press this Writ Application, as his client would like to pursue the matter by preferring appropriate appeal before the concerned authority, against the assessment order. 3.In view of such statement being made, we dispose of this application, as not pressed, without expressing any opinion on merits of this case. It shall be open for the writ applicant to raise all the contentions, available in law to him, before the appellate authority, for the purpose of challenging the legality and validity of the assessment order. 4.At this stage, Mr.Gandhi, the learned counsel, expressed an apprehension that the appeal may now be time barred. Well, we do not propose to say anything in this regard. If, at all, such issue arises, the appellate authority may consider the fact that the writ applicant thought fit to come before this Court by way of this petition, which is now being disposed of as not pressed. Notice is discharged. (J. B. PARDIWALA, J) PALAK (BHARGAV D. KARIA, J)