Fenil Bharat Shah v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 19543 of 2019 ========================================================== FENIL BHARAT SHAH VersusTHE PRINCIPAL COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1,2MR.VISHAL J DAVE(6515) for the Respondent(s) No. 2MR. M.R. BHATT, SENIOR ADVOCATE WITH MRS MAUNA M BHATT(174) for the Respondent(s) No. 1NIPUN SINGHVI(9653) for the Respondent(s) No. 2 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIandHONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 10/08/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1.The learned advocate Mr. Soparkar for thepetitioners is permitted to amend the causetitle by adding the Assistant Commissioner ofIncome Tax, Circle 1(1)(1), Ahmedabad as theparty respondent No. 3. He may furnish theamended cause title during the course of theday. 2.At the outset, the learned Senior AdvocateMr. M.R. Bhatt for the respondent No. 1 hasraised a preliminary objection against themaintainability of the petition at the instanceof the petitioners for challenging the impugned notice under section 148 of the Income Tax Actissued against M/s. Ardor Global PrivateLimited, which is under liquidation. However,it appears that the objections dated 14.10.2019filed by the petitioner No. 2 (Annexure F) arestill pending before the concerned AssessingOfficer. 3.In view of the above, without entering intomerits of the case and keeping all thecontentions of both the sides open, theconcerned respondent is directed to decide theobjections (Annexure ‘F’) raised by thepetitioner No. 2 – Bharat Shah in accordancewith law. 4.Subject to the said direction, the petitionstands disposed of. It is needless to say thatthe concerned respondent shall communicate theorder on the objections that may be passed, tothe petitioner. (BELA M. TRIVEDI, J) AMAR SINGH (A. C. JOSHI,J)