R/Special Civil Application v. The Income Tax Officer Ward 4(2)(2

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 21090 of 2019 ==========================================================JULIE MEHUL VAKHARIA VersusTHE INCOME TAX OFFICER WARD 4(2)(2) ========================================================== Appearance:MR MANISH J SHAH(1320) for the Petitioner(s) No. 1MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIand HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 13/07/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. Heard learned Advocate Mr. Manish J. Shah for thepetitioner.petitioner. 2. After hearing the learned Advocate Mr. Shah for thePetitioner and perusing the documents on record, it appearsthat the Assessing Officer has already passed the AssessmentOrder dated 25.11.2019 in respect of the Assessment Year2012-13 of the petitioner, and therefore, the proper course forthe petitioner would be to challenge the Appeal as may bepermissible under the Income Tax Act. Petitioner and perusing the documents on record, it appearsthat the Assessing Officer has already passed the AssessmentOrder dated 25.11.2019 in respect of the Assessment Year2012-13 of the petitioner, and therefore, the proper course forthe petitioner would be to challenge the Appeal as may bepermissible under the Income Tax Act. 3. Hence, the Court is not inclined to entertain the presentPetition at this juncture. However, it is clarified that theCourt has not gone into merits of the case and it shall beopen for the Petitioner to raise all issues / contentions raisedin the present Petition, in the Appeal that may be filed bythe Petitioner, as may be legally permissible. Petition at this juncture. However, it is clarified that theCourt has not gone into merits of the case and it shall beopen for the Petitioner to raise all issues / contentions raisedin the present Petition, in the Appeal that may be filed bythe Petitioner, as may be legally permissible. 4. Subject to the aforesaid observation, the present Petition isdismissed with liberty as stated above.dismissed with liberty as stated above. Sd/-(BELA M. TRIVEDI, J) CAROLINE Sd/-(A. C. JOSHI, J)