TMI Blog2022 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... can be directed to be disposed of as it is a group of the matters where there is hardly any possibility of the respondent taking any other stand while disposing of objections. This was resisted by the other side. We noticed that in today s date, this Court has disposed of two of the matters being Special Civil Application [ 2022 (11) TMI 1269 - GUJARAT HIGH COURT] and [ 2022 (11) TMI 1268 - GU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . BHATT MS VAIBHAVI K PARIKH FOR THE PETITIONER MR.VARUN K.PATEL FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The petition under Article 226 of the Constitution of India challenges the notice dated 31.03.2021 issued by the respondent under Section 148 of the Income Tax Act (hereinafter referred to as the Act ) seeking to reopen the income tax ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court seeking to challenge the impugned notice itself with the following prayers:- (a) quash and set aside the impugned notice at ANNEXURE A to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notice at ANNEXURE A to this petition and stay the further proceedings for the Assessment Year 2015-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and learned Senior Standing Counsel Mr. Varun Patel with learned Standing Counsel Mr. Dev Patel for the department. 5. According to learned Senior Advocate Mr. Hemani, it is not unknown to this Court that pending the petition, objections can be directed to be disposed of as it is a group of the matters where there is hardly any possibility of the respondent taking any other stand while di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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