Dipikaben Kaniyalal Prajapati v. Income Tax Officer

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 3464 of 2022 ========================================================== DIPIKABEN KANIYALAL PRAJAPATI VersusINCOME TAX OFFICER ========================================================== Appearance:MR PANKAJ K SONI(1940) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 21/02/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) We have heard Mr. P.K. Soni, the learned counsel appearingfor the writ applicant. We permit Mr. Soni to withdraw this writapplication with a liberty to file an appropriate writ application inaccordance with law. We are saying so because the entire writ application proceeds on the erroneous footing that a notice under Section 148of the Act could not have been issued since the case is one ofsearch and the writ applicant is a “other person”. All the groundsraised in this writ application relate to Section 153C. If the writapplicant has any case with respect to “reason to believe” asenvisaged under Section 148 of the Act, it shall be open for thewrit applicant to file a fresh writ application. In view of the aforesaid, this writ application stands disposedof as withdrawn. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J)