Jyoti v. Jani

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4856 of 2018 ========================================================== DILIP KUMAR SHAHVersusIncome Tax Officer ========================================================== Appearance: MR R SIVARAMAN, COUNSEL WITH MR DARSHAN R PATEL(8486) for the PETITIONER(s) No. 1 MRS MAUNA M BHATT(174) for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA Date : 10/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Counsel for the Revenue placed on record a letter dated 10.09.2018 received by him from the respondent-Income Tax Officer, Ahmedabad in which he has conveyed withdrawal of the show-cause notice dated 26.12.2017 and the order dated 16.02.2018 passed pursuant to such show-cause notice under section 179(1) of the Income Tax Act, 1961 against the petitioner with a liberty to issue fresh show-cause notice and to pass fresh order, if needed.10.09.2018 received by him from the respondent-Income Tax Officer, Ahmedabad in which he has conveyed withdrawal of the show-cause notice dated 26.12.2017 and the order dated 16.02.2018 passed pursuant to such show-cause notice under section 179(1) of the Income Tax Act, 1961 against the petitioner with a liberty to issue fresh show-cause notice and to pass fresh order, if needed. 2. In view of these developments, no further order is required to be passed in this petition. It is made clear that disposal of this petition would not preclude the department from initiating fresh action under section 179(1) of the Act if otherwise be passed in this petition. It is made clear that disposal of this petition would not preclude the department from initiating fresh action under section 179(1) of the Act if otherwise permissible in law and facts so warrant. We express no opinion with respect to the same. Petition is disposed of. (AKIL KURESHI, J) JYOTI V. JANI (B.N. KARIA, J)