Zest Aviation Pvt Ltd v. Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4362 of 2022 =============================================ZEST AVIATION PVT LTD. Versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX ============================================= Appearance: JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2============================================= CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAandHONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 07/03/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.By this writ application under Article 226 of theConstitution of India, the writ applicant-an assessee has prayedfor the following reliefs: “(A)The Hon’ble Court may be pleased to direct theRespondent No.1 to decide the application dated 16/02/2022within a period of 7 days. (B)This Hon’ble Court may be pleased to grant any further orother relief as this Hon’ble Court deems just and proper in theinterest of justice.” 2.We have heard Mr. Jaimin Gandhi, the learned counselappearing for the writ applicant. 3.Mr. Gandhi, would submit that the last date for filing thereturn for the Assessment Year 2021-22 is 15.03.2022. Beforethe deadline, if the application filed by the writ applicant dated16.02.2022 under Section 119(2)(b) of the Act is not heard then the writ applicant will not be in a position to file his returnappropriately. 4.We dispose of this writ application with a direction to therespondent No.1 to take up the application filed by the writapplicant dated 16.02.2022 and dispose of the same inaccordance with law on or before 10.03.2022. 5.Direct service today is permitted. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) NEHA