Mohiniben Rupchand Lalwani v. Income Tax Officer

C/SCA/15229/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 15229 of 2019 ============================================= MOHINIBEN RUPCHAND LALWANI VersusINCOME TAX OFFICER ============================================= Appearance: MR SN DIVATIA(1378) for the Petitioner(s) No. 1MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 ============================================= CORAM: HONOURABLE MR. JUSTICE R.M.CHHAYA and HONOURABLE MR. JUSTICE ILESH J. VORA Date : 05/04/2021ORAL ORDER (PER : HONOURABLE MR. JUSTICE R.M.CHHAYA) Heard Mr. SN Divatia, learned advocate for the petitioner and Mr. Manish R Bhatt, learned Senior Advocate assisted by Ms. Mauna Bhatt, learned advocate for the respondent. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the validity of the notice dated 27.3.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). Various contentions have been raised in the petition including the fact that notice is issued to “Rupchandra Bherumal” who has expired. Other contentions are also raised on merits of the matter. The respondent has filed affidavit in reply and same has been rebutted by filing rejoinder. The issue which arises in this petition under Article 226 of the Constitution of India is against the notice dated 27.3.2019 issued to PAN No. which is of firm “Rupchand Bherumal” and there are two partners (1) Shri Rupchand Bherumal Lalwani and (2) Smt. Mohiniben Rupchand Lalwani as can be seen from the record of this petition. Without expressing any opinion on merits, Mr. Divatia, learned advocate for the petitioner states that reasons for exercise of powers under Section 148 of the Act is concerned, the same is brought to the notice of the petitioner for the first time by the respondent in the form of Annexures to the affidavit in reply (at page 66 of the paper book) and therefore, the petitioner has to be given an opportunity to file objection which are now on record and known to the petitioner and after giving an opportunity of being heard and after considering the objection so filed by the petitioner, authority may decide the notice dated 27.3.2019, which is impugned in the present petition. Mr. Manish Bhatt, learned Senior Advocate has submitted that appropriate opportunity to file objection will be given and order will be passed in accordance with law by the respondent authority. In light of the aforesaid, the petitioner is permitted to file its objection on or before 30.04.2021 before the respondent authority and respondent authority thereafter shall after giving an opportunity of being heard decide the notice in accordance with law and pass reasoned order after considering the submissions made by the petitioner. Petition is disposed of with the aforesaid directions. However, there shall be no order as to costs. (R.M.CHHAYA, J) KAUSHIK J. RATHOD (ILESH J. VORA,J)