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Case Law Details

Case Name : Indo Colchem Ltd. Vs DCIT (Gujarat High Court)
Appeal Number : R/SPECIAL CIVIL APPLICATION NO. 519 of 2023
Date of Judgement/Order : 16/01/2023
Related Assessment Year :
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Indo Colchem Ltd. Vs DCIT (Gujarat High Court)

Noticing the fact that much water has flown after the objections were raised against the notice of reopening was issued and as the petitioner is already before the Appellate Authority, this Court does not deem it appropriate and detain this petition, as the petitioner cannot ride on two horses. Without entering into the merits of the matter, the Appellate Authority is surely to consider all aspects, including the one which has been raised before this Court.

In view of above, this petition is rejected by High Court.

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT

1.The petitioner is before this Court seeking Court to issue a writ of mandamus and/or certiorari or any other appropriate writ or order to quash and set aside the notice dated 27.03.2021 issued by the respondent No.1 for assessment year 2014-15 and the assessment order dated 30.03.2022 passed by the respondent, on the ground of the same being arbitrary, discriminatory and in violation of principles of natural justice.

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