2024 (6) TMI 1396

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....TA MR SN DIVATIA(1378) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE NIRAL R. MEHTA) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has approached this Court for the following reliefs : "(a) to issue a writ of certiorari or in the nature of certiorari or any ....

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....es not to take any action or to do anything in furtherance and pursuance of this impugned order and notice both. [Annexure-A] and [Annexure-B]. e) To allow this Petition with cost. f) To pass any further or other orders as the Hon'ble Court may deem proper in the interest of justice and in the circumstances of the case." 2. Brief facts can be stated as under : 2.1 The p....

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....r short 'the Act') was issued upon the petitioner calling, inter-alia, that his office was in possession of information that he had entered into a high value transaction during FY 2016-17 by way of time deposit with ICICI Bank Ltd. of Rs.1,59,00,000/-, so that his income had exceeded the maximum limit of income not chargeable to tax but no ITR was filed and thereby, the income had escaped assessme....

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....issatisfied by the aforesaid, the petitioner has approached this Court for the aforesaid reliefs. 3. We have heard learned advocate Mr.S.N.Divatia for the petitioner and learned advocate Mr.Varun Patel for the Revenue, on advance copy. 4. Since the matter involves a very short question, at the request of learned advocates appearing for the respective parties, the matter is taken up for heari....