2016 (12) TMI 1362

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.... Ms Maithili Mehta, AGP for the Respondent ORDER ( Per : Honourable Mr. Justice M. R. Shah ) By way of this petition under Article 226 of the Constitution of India, the petitioners have prayed for the following reliefs : "[A] Your Honor be pleased to issue a writ of mandamus or any other appropriate writ, order or direction holding that impugned Show Cause Notice of respondent....

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....through Annexure "G" [Colly.] forthwith and be pleased to stay the assessment proceedings till further directions from this Hon'ble Court; [D] Ex parte ad interim relief in terms of prayer [C] above may kindly be granted." Today, when the matter is taken up for further hearing, learned AGP Ms. Maithli Mehta, under the instructions from the concerned Officer has stated at the bar that t....

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....ns 45 & 67 [4] of the Act. Under the circumstances, the impugned orders passed under Section 45 and 67 [4] of the Act stand withdrawn on the statement made by the learned AGP, referred to hereinabove, however with the above liberty. The relevant materials/documents/books of account seized in purported exercise of power under Section 67 [4] of the Act be returned to the petitioners within seven ....

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....r of Commercial Taxes & Ors., [2009] 23 VST 8 [SC], and in case of Commissioner of Income Tax & Ors. vs. Chhabil Dass Agarwal, [2014] 1 SCC 603 and a decision of Division Bench of this Court in the case of Vishwanath Realtors & Anr. vs. State of Gujarat & Ors. [Special Civil Application No. 7210 of 2015 :: Decided on 29/04/2015], the present writ petition is not entertained at the stage of show ca....