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ADANI PROPERTIES PVT LTD. Versus DY COMMISSIONER OF INCOME TAX, CIRCLE1 (1) (1)

2016 (11) TMI 1374 - GUJARAT HIGH COURT

Validity of re-oping of assessment - Held that:- Considering the documents on record it appears that the objections are raised against reopening by M/s. Accurate Finstock Pvt. Ltd. through its Authorized Signatory (which according to the petitioner i .....

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Officer and it is directed that if such objection is raised within a period of one week from today, the same may be considered by the concerned Assessing Officer within a period of 10 days thereafter and if by assigning the reasons the Assessing Offi .....

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from passing of such order which may be communicated to the petitioner forthwith. - SPECIAL CIVIL APPLICATION NO. 18783 of 2016 - Dated:- 21-11-2016 - MR.JUSTICE M.R. SHAH AND MR.JUSTICE B.N. KARIA MR SN SOPARKAR, SR. ADVOCATE WITH MR B S SOPARKAR, A .....

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ght to be reopened by impugned notice dated 30.03.2016 (AnnexureA) under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as IT Act ), though beyond 4 years, which has been issued against the non-existent company i.e. Accurate Finstoc .....

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r Assessment Year 200910 has been initiated against the non-existent company which in view of the decision of this Court in the case of Khurana Engineering Ltd. vs. Deputy Commissioner of Income Tax (OSD) reported in [2014] 364 ITR 600 (Guj) and in v .....

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Having heard Shri Soparkar, learned Counsel appearing on behalf of the petitioner and considering the documents on record it appears that the objections are raised against reopening by M/s. Accurate Finstock Pvt. Ltd. through its Authorized Signator .....

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