Tejas Chhanalal Joshi v. Deputy Commissioner Of Income Tax, Central Circle 2(2), Ahmedabad

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 20162 of 2021 ========================================================== TEJAS CHHANALAL JOSHI VersusDEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2),AHMEDABAD ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 for the Respondent(s) No. 1MR MR BHATT SENIOR COUNSEL WITH MR KARAN SANGHANI,ADVOCATE FOR M R BHATT & CO.(5953) for the Respondent(s) No. 1========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 08/02/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1This writ application came to be filed at a point of time when theobjections lodged by the writ applicant – assessee to the reasonsassigned for the reopening of the assessment under Section 153C of theIncome Tax Act, 1961 were not considered by the Assessing Officer. Insuch circumstances, the main relief, as prayed for in the present writapplication, is to direct the respondents to consider objections and passan appropriate order disposing of such objections. A Coordinate Bench ofthis Court vide order dated 29[th] December 2021 directed to consider theobjections and pass an appropriate order in that regard. 2Today, when the matter was taken up for hearing, Mr. DhinalShah, the learned counsel appearing for the writ applicant and Mr. M. R.Bhatt, the learned Senior Counsel appearing for the Revenue jointly made a statement that the Assessing Officer has looked into theobjections and has passed an order disposing of such objections. 3In view of the aforesaid, Mr. Dhinal Shah, the learned counselappearing for the writ applicant would like to withdraw this writapplication with a permission to file a fresh application after goingthrough the order passed by the A.O. disposing of the objections. 4We dispose of this writ application as not pressed at this stagewith the aforesaid liberty. The interim order passed by this Courtdirecting that no final order of assessment shall be passed, shall continuefor a period of two more weeks. (J. B. PARDIWALA, J) CHANDRESH (NISHA M. THAKORE,J)