Case Law Details

Case Name : Raghunath Devchand Patil Vs Asst. Commissioner of Income Tax (Gujarat High Court)
Appeal Number : Special Civil Application No. 20717 of 2016
Date of Judgement/Order : 14/12/2016
Related Assessment Year :
Courts : All High Courts (3793) Gujarat High Court (319)

ORAL ORDER

(PER : HONORABLE Mr. JUSTICE M.R. SHAH)

Draft amendment is allowed. Amendment to be carried out forthwith.

It is the case on behalf of the petitioner that the assessment for A.Y 2008-2009 is sought to be reopen beyond the period of six years, solely on the directions issued by the learned CIT [A], which has been subsequently set-aside by the learned Tribunal. It is submitted that otherwise, the re-assessment proceedings beyond six years is not permissible.

Under the circumstances, notice returnable on 26th December 2016. By way of ad interim relief, it is directed that the Assessing Officer may proceed further with re-assessment proceeding, however, no final order shall be passed without prior permission of this Court, during pendency and final disposal of this petition.

Direct service is permitted.

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