2025 (4) TMI 351

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....Honourable Mr. Justice C. Saravanan For the Petitioner in all W.Ps : Mr. S. Sathiyanarayanan For the Respondents in all W.Ps : Mr. S. Rajasekar, Standing Counsel COMMON ORDER Heard Mr.S.Sathiyanarayanan, learned counsel for the petitioner and Mr.S.Rajasekar, learned Standing Counsel for the respondents. 2. The present writ petition has been filed by the petitioner challenging the No....

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.... 2 6401/2022 30.03.2021 & DIN: ITBA/AST/S/148/2020-21/1031906165(1) 2017-18 3 6405/2022 31.03.2021 & DIN: ITBA/AST/S/148/2020-21/1032004635(1) 2013-14 4. The assessment were completed and Assessment Orders were also passed for the respective assessment years as detailed below: Sl.No. Writ Petition No. Date of the Assessment Order Assessment Year 1 6396/....

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....urt in the case of GKN Driveshafts (India) Ltd. Vs. Income Tax Officer & Ors. reported in (2003) 259 ITR 19 (SC) as well as the guidelines laid down by the Gujarat High Court in the case of Sahkari Khand Udyog Mandal Ltd. Vs. Assistant Commissioner of Income Tax (Special Civil Application No.3955 of 2014) vide separate speaking orders dated 15.02.2022, 24.01.2022 & 14.02.2022 respectively. 7. I....

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....le, counter shall be filed by the respondents." 8. Thereafter, when all these writ petitions were came up for hearing on 15.11.2024, this Court has dismissed W.P.No.6390 of 2022 with the following observation: "12. Prima facie it appears that the reopening of the assessment was justified. It is noticed that the reasons stated in the letter dated 19.08.2021 also brings out the same. The....