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2016 (11) TMI 1374 - GUJARAT HIGH COURT

2016 (11) TMI 1374 - GUJARAT HIGH COURT - TMI - 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 is not in existence). Nothing is on record that the petitioner had raised any objection pointing out the aforesaid aspects. - Under the circumstances, let the petitioner raise a specific objection po .....

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with the reassessment for a period of two weeks 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, ADVOCATE FOR THE PETITIONER ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] A grievance which is voiced in the present petition is that assessment for the Assessment Year 200910 in the case of t .....

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petitioner that the reassessment proceedings for 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 view of the decision of the Delhi High Court in the case of Rustagi Engineering Udyog P. Ltd. vs. Deputy Commissioner of IncomeTax reported in [2016] 382 ITR 443 (Delhi) is not permissible and such notic .....

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