Shri Shankar Madhaorao Patil v. Deputy Commissioner Of Income Tax, Circle 1, Nagpur & Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPURWRIT PETITION NO. 1683 OF 2014 (Shri Shankar Madhaorao Patil vs. Deputy Commissioner of Income Tax, Circle 1, Nagpur & Anr.) Office Notes, Office Memoranda ofCoram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's orders CORAM : B.P. DHARMADHIKARI &P.N. DESHMUKH, JJ.AUGUST 25, 2015. Shri Jaiswal, learned counsel for thepetitioner and Shri Parchure, learned counsel for therespondents. The learned counsel for the petitioner statesthat notice for reopening under Section 148 of theIncome-tax Act has been questioned before this Court.In the meanwhile, the fresh assessment orders havebeen passed and those orders have been questionedbefore the Competent authority in accordance with law.He, therefore, seeks leave to withdraw the petition withliberty to raise contentions before the said authority. Shri Parchure, learned counsel appearing forthe respondents submits that grounds available in lawcan always be raised before the Competent authority. This Court has not still applied its mind tothe merits of the controversy. In this situation, therequest made by the petitioner is allowed. Writ Petitionis disposed of by keeping all rival contentions open andwith liberty to the petitioner to raise it before theCompetent authority in accordance with law. JUDGE JUDGE