In Jyoti v. Jani, 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. 10003 of 2022
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BTW-ATLANTA TRANSFORMERS INDIA PRIVATE LIMITED VersusASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1),VADODARA
==========================================================Appearance:
MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2
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CORAM:HONOURABLE MR. JUSTICE A.J.DESAIandHONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 13/06/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.J.DESAI)
Learned advocate Mr. B.S.Soparkar for thepetitioner has placed a notice dated 06.04.2021issued by the respondent-authority under section148A(b) of the Income Tax Act,1961 subsequent tothe order challenged in the present petition andin compliance with the decision dated 04.05.2022of the Hon’ble Apex Court in Civil AppealNo. 3005 of 2022.
In view of the above development, presentpetition would not survive.
(A.J.DESAI, J)
JYOTI V. JANI
(BHARGAV D. KARIA, J)
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