2022 (9) TMI 1253

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....BHAVI K PARIKH FOR THE PETITIONER MR. M.R.BHATT, SR. ADV. FOR M R BHATT & CO. FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA In view of the compass of the controversy and having regard to the request and consent of learned advocates appearing for the parties, the petition was taken up for final consideration today. 1.1 Rule, returnable forthwith. Learned advocate ....

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....st filed its return of income in the year under consideration on 15.9.2015, in which 'Nil' income was declared. It appears that the return of the petitioner was selected for scrutiny assessment and the Income Tax authority required certain documents to be furnished by the petitioner by letter dated 6.9.2017. 3.1 In response to the said letters, the petitioner furnished the details including sum....

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....the year under consideration as per the information received by the department from the inside portal. In reply to the notices in that regard, the petitioner appears to have raised certain objections by letter dated 1.12.2021 stating that the reopening was not justified. 5. The primary grievance of the petitioner is that instead of disposing the objections raised by the petitioner against the r....

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....d circumstances of the case, this petition is disposed of by directing the competent authority of the respondent Income Tax authority to consider the objections dated 1.12.2021 filed by the petitioner to the re-opening notice under section 148 of the Act within a period of eight weeks from the date of receipt of the order on its own merits and in accordance with law. 6.1 It is clarified that th....