Sumit Creation Pvt. Ltd v. Deputy Commissioner Of Income-Tax

C/SCA/15238/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15238 of 2017 ========================================================== SUMIT CREATION PVT. LTD. ,VersusDEPUTY COMMISSIONER OF INCOME-TAX ========================================================== Appearance: MR.TUSHAR P. HEMANI, ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the PETITIONER(s) No. 1MR.NIKUNT K. RAVAL, ADVOCATE for MRS KALPANAK RAVAL(1046) for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA Date : 26/03/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1.In this petition, the petitioner has challenged a notice of reopening of the assessment on various grounds. After detailed arguments, counsel for the petitioner sought permission to withdraw the petition making it clear that the question of legality and validity of the notice of reopening may be given finality. In other words, such an issue would not be open in connection with the present reassessment. Liberty is granted as prayed for. However, all contentions on merits which may be available during such re-assessment are kept open. 2.Petition is disposed of accordingly. (AKIL KURESHI, J) (B.N. KARIA, J)