Wp/1808/2011 Of Parvez Nazir Hussein Jafri v. Commissioner Of Income-Tax And Ors

( 1 ) IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.1808 OF 2011 Parvez Nazir Hussein JafriPETITIONER VERSUS The Commissioner of Income Taxand others RESPONDENTS Mr.R.R.Chandak with Mr.M.K.Kulkarni, Advocate for petitioner.Mr.Alok Sharma, Sr.Standing Counsel for respondent Nos. 1 and 4. (CORAM : S.C.DHARMADHIKARI AND RAVINDRA V.GHUGE, JJ.) DATE : 29/01/2014 PER COURT: 1.This petition was argued for some time and the learned Advocate appearing for the petitioner prays that the same deserves consideration and the ad-interim order be continued since it is granted in 2011. 2.Mr.Sharma, appearing for the respondents on the other hand, invites our attention to the affidavit in reply filed and submits that the notice dated 26/07/2010 was preceded by recording of reasons and the satisfaction or opinion of Authority/Officer. It is only based on that, the said notice has been issued. Therefore, it is incorrect to argue that reasons have not been recorded or that the objections have been raised, have been answered and that would constitute the reasons for the satisfaction or opinion, resulting in the notice dated 26/07/2010, being issued. 3.Mr.Sharma, Assistant Solicitor General, seeks time to produce the record pertaining to such reasons. In other words, he submits that these reasons have been recorded and he would produce the relevant documents. In order to enable Mr.Sharma to produce the same, but without prejudice to the rights and contentions of the petitioner in that behalf, stand over to 31/01/2014. The matter be listed in the supplementary list. ( RAVINDRA V.GHUGE, J.)( S.C.DHARMADHIKARI, J. )