TMI Blog2022 (12) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... and [ 2022 (11) TMI 1268 - GUJARAT HIGH COURT] wherein the assessment made is nil and they were the part of the very group, therefore, nothing can be presumed in advance and the stage of disposing of the objections will need to be made available to the respondent authority. Petition being prematured, this Court chooses not to entertain it at this stage. Let the disposal on the strength of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the respondent under Section 148 of the Income Tax Act (hereinafter referred to as the Act ) seeking to reopen the income tax assessment for the assessment year 2015-16. 2. The petitioner is engaged in the business of trading in shares who has filed return of income for the year under consideration declaring the total income as nil on 21.09.2015. The notice dated 30.03.2021 was received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentation and operation of the notice at ANNEXURE A to this petition and stay the further proceedings for the Assessment Year 2015-16; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition. 3. This Court (Mr. J.B.Pardiwala, J. as his lordship then was and Ms. Nisha M. Thakore, J.) issued notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 6. We noticed that in today s date, this Court has disposed of two of the matters being Special Civil Application Nos. 4900/2022 and 4896/2022 wherein the assessment made is nil and they were the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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