In Hipulbhai Jayantibhai Gajjar v. Income Tax Officer, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 5441 of 2022
==========================================================HIPULBHAI JAYANTIBHAI GAJJAR Versus
INCOME TAX OFFICER
==========================================================
Appearance:MR KETAN H SHAH(2705) for the Petitioner(s) No. 1MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1
==========================================================
CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 25/07/2022
ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA)
Learned advocate Mr.Ketan Shah states that the challengewas to the notice issued to the petitioner under Section 148 ofthe Income Tax Act, 1961. Now the Assessing Officer has issuednotice under Section 153C of the Act, rendering the presentpetition infructuous.
He accordingly states that present petition has becomeinfructuous and is not required to be prosecuted further, seekingpermission to withdraw the same.
The permission as prayed for is granted. The petitionstands disposed of as withdrawn. Notice is discharged. Interimorder stands vacated.
(N.V.ANJARIA, J)
(BHARGAV D. KARIA, J)
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