Nair Smita v. Mauna M. Bhatt, J

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 22759 of 2022 ==========================================================AADI OZONE DEVELOPERS VersusTHE OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1) ========================================================== Appearance: MS NUPUR D SHAH(10233) for the Petitioner(s) No. 1MR.VARUN K.PATEL with DEV D PATEL (3802) for the Respondent ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANIand HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 22/12/2022 ORAL ORDER(PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Learned senior standing counsel Mr. Varun Patel appearedfor the respondent authority. He has also brought the originalfile. Attempting to point out as to how and in what mannerthe initiation on the part of respondent authority to reopen theIncome-tax assessment is not to be curbed at this stage. Healso has brought to the notice of this Court the statementrecorded of Mr. Jigar Trivedi and others to urge that theincome which is alleged to have escaped in assessment withinthe meaning of Section 148 of the Income-tax Act wouldrequire adjudication. It is further pointed out to this Court on earlier occasionthat in A.Y.2018-2019 there had been no scrutiny assessment. At this stage, learned advocate for the petitioner seeks towithdraw the petition. Without entering into the merits, wehave permitted to withdraw. This will not come in the way of the petitioner in raisingall issues which have been raised before this Court. (SONIA GOKANI, J) NAIR SMITA V. (MAUNA M. BHATT, J)