2014 (4) TMI 1209

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.... Mr Brijesh Limbachiya For Mr Mitesh R Amin, Advocate And Mr Niraj B Soni for the Respondent ORAL ORDER 1 The petitioner - Income Tax Officer [Investigation], UnitII, Ahmedabad has filed this petition under Articles 226 & 227 of the Constitution of India with the following main prayer: "[A] That this Hon'ble Court may be pleased to issue a writ of certiorari or any other appropriat....

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....pplication No.108 of 2013 before the learned Metropolitan Magistrate Court No.22, Ahmedabad, wherein application below Exh. 3 was filed by Shri N.N.Sahai, Income tax Officer and learned Additional Chief Metropolitan Court No.22, Ahmedabad vide dated 28.06.2013 rejected both the applications Exh.1 and Exh.3 filed by the respective claimants holding that the Income Tax authorities are entitled to re....

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....t is also submitted that time limit for completion of assessment under Rule 153A of the Act is prescribed under Section 153B of the Act, and therefore, the Assessing Officer of the Income Tax Department has jurisdiction to assess the tax, interest and penalty qua respondent No.2 and order impugned accordingly deserves to be quashed and set aside. 5 Learned advocate for the respondent No.2 is no....