Divyam Enterprise v. Deputy Commissioner Of Income Tax, Central Circle1(1

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 23055 of 2019 =========================================DIVYAM ENTERPRISE VersusDEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1) ========================================= Appearance: MR. TUSHAR HEMANI, SR. ADVOCATE WITH MS VAIBHAVI KPARIKH(3238) for the Petitioner(s) No. 1MR. M.R. BHATT, SR. COUNSEL WITH MRS MAUNA M BHATT(174) for theRespondent(s) No. 1 ========================================= CORAM: HONOURABLE MS. JUSTICE SONIA GOKANIandHONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Date : 11/10/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1.The petitioner is before this Court seeking following reliefs : (a)quash and set aside the impugnednotices dated 30[th] September, 2019 issuedunder Section 153C of the Act for theAssessment Years 2012-13 to 2017-18 atAnnexure-A (Colly.) to this petition; (b)pending the admission, hearing andfinal disposal of this petition, to stay theimplementation and operation of the noticesat Annexure-A (Colly.) to this petition and staythe further proceedings for the AssessmentYears 2012-13 to 2017-18; (c)any other and further relief deemed justand proper be granted in the interest ofjustice; (d)to provide for the cost of this petition. 2.According to the petitioner, the challenge is to the noticedated 30[th] September, 2019 issued by the respondent underSection 153C of the Income Tax Act, 1961 for the Assessment Years2012-13 to 2017-18. 3.The satisfaction notes recorded by the respondent forinitiating the proceedings under Section 153C, as well as, thesatisfaction recorded by Assessing Officer of the person searchedhave been provided. The petitioner raised objection on 10[th]December, 2019 against this initiation under Section 153C for theyears under consideration and grievance made on the part of thepetitioner that the respondent has not disposed of the objectionsraised by the petitioner against the reopening and hence thepresent petition with the aforementioned reliefs. 4.While issuing the notice, this Court on 24[th] December, 2019by way of an ad-interim relief had stayed the further proceedingspursuant to the impugned notices for the A.Ys. 2012-13 & 2017-18. 5.The reply on the issuance of the notice has been filed in detailby the respondent. The alternative remedy is one of the issues,which has been emphasized in the reply. 6.We have heard Mr. Tushar Hemani, learned Senior Counselfor the petitioner and Mr. M.R. Bhatt, learned Senior StandingCounsel for the respondent. 7.Noticing the requirement of the law, where the respondentshave chosen not to dispose of objections raised to the satisfactionnotes, without expressing any opinion on the correctness of initiation of the proceedings, the request is being granted to theassessee of availing opportunity of hearing. The objections raisedby the assessee shall be considered by the respondent authorityconcerned which shall decide the same within the period of fourweeks of the date of receipt of copy of this order. The order ofdisposing of the objection, if goes against the petitioner, thepetitioner shall be availed the time of four weeks to avail the legalrecourse in accordance with law. 8.Present petition stands disposed of. Notice is discharged.Ad-interim relief, granted earlier stands vacated. (SONIA GOKANI, J.) AMAR RATHOD... (RAJENDRA M. SAREEN, J.)