2019 (10) TMI 740

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..... EL (8486) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Darshan R. Patel, learned advocate for the petitioner invited the attention of the court to the reasons recorded for reopening the assessment to point out that the same are based upon verification of the records and that the Assessing Officer does not rely upon any external material to reopen the assessment, but on the ba .....

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..... stated that the local authority in this case was the Town Planning & Valuation Department, Ahmedabad and not the Bopal Gram Panchayat. It was submitted that after considering the submission made by the petitioner and duly examining all aspects of the matter, the then Assessing Officer had allowed the claim for deduction under section 80IB(10) of the Act while framing assessment under section 143( .....

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..... of law. 4. Having regard to the submissions advanced by the learned advocate for the petitioner, issue notice, returnable on 21.10.2019. By way of adinterim relief the respondent is restrained from proceeding further pursuant to the impugned notice dated 31.3.2018 issued under section 148 of the Act seeking to reopen the assessment of the petitioner for Assessment Year 2012-2013. 5. To be hear .....

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