Om Synergy Spacelink Pvt. Ltd v. The Income Tax Officer, Ward 3(1)(4

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 4267 of 2021 ==========================================================OM SYNERGY SPACELINK PVT. LTD. VersusTHE INCOME TAX OFFICER, WARD 3(1)(4) ========================================================== Appearance: MR TUSHAR HEMANI, SR. ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIand HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 27/07/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. The petitioner, by way of the present petition,has prayed to quash and set aside the impugnedNotice dated 23.3.2020 (Annexure-A) issued underSection 148 of the Income Tax Act, 1961 by therespondent No.1. Pending the petition, thepetitioner has impleaded the National FacelessAssessment Centre as the party respondent No.2in the petition.has prayed to quash and set aside the impugnedNotice dated 23.3.2020 (Annexure-A) issued underSection 148 of the Income Tax Act, 1961 by therespondent No.1. Pending the petition, thepetitioner has impleaded the National FacelessAssessment Centre as the party respondent No.2in the petition. 2. The main grievance raised by the learned Sr.Advocate Mr.Tushar Hemani for the petitioner wasthat the respondent No.1 without considering theobjections filed by the petitioner vide theletter dated 5.1.2021 (Annexure-I) against thereasons recorded for reopening of the assessmentdated 29.12.2020 (Annexure-H), had issued NoticeAdvocate Mr.Tushar Hemani for the petitioner wasthat the respondent No.1 without considering theobjections filed by the petitioner vide theletter dated 5.1.2021 (Annexure-I) against thereasons recorded for reopening of the assessmentdated 29.12.2020 (Annexure-H), had issued Notice C/SCA/4267/2021 ORDER DATED: 27/07/2021 dated 3.2.2021 (Annexure-J colly) under Section142(1) of the IT Act, calling upon thepetitioner to furnish certain information inrelation to the reassessment proceedings for theA. Y. 2013-14. 3. The Coordinate Bench, while issuing Notice on16.4.2021, had granted ad-interim reliefdirecting the respondent No.1 not to proceedfurther with the reassessment proceedingswithout dealing with the objections filed by thepetitioner. This Court vide order dated30.6.2021 had directed the learned StandingCounsel Mrs.Mauna Bhatt appearing for therespondent No.1 to take specific instruction asto whether the objections filed by thepetitioner against the impugned Notice have beendealt with by the concerned respondent or not. 4. Today, the learned Standing Counsel Mrs.Bhatthas stated that the objections in question filedby the petitioner have not been dealt with bythe respondent and they are pending underconsideration. 5. Under the circumstances, the present petition isrequired to be disposed of by directing therespondents to take into consideration theobjections filed by the petitioner beforeproceeding further with the reassessmentproceedings and accordingly the same isdirected. 6. The petition stands disposed of, subject to thesaid direction.said direction. (BELA M. TRIVEDI, J) V.V.P. PODUVAL (A. C. JOSHI,J)