TaxTMI 
TaxTMI 
2026 (1) TMI 1131
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....ned advocates for the respective parties, the matters are taken up for final hearing. Learned Senior Standing Counsel Mr. Dev D. Patel has tendered the affidavit-in-reply dated 12.01.2026. The same is ordered to be taken on record. RULE. Learned Senior Standing Counsel Mr. Dev D. Patel waives service of notice of rule on behalf of the respondent no. 1. 2. In view of the common issues involved in the matters, the same are decided by this common judgment and order. The captioned writ petition being Special Civil Application No. 13298 of 2025, is treated as a lead matter and the facts are borrowed from the said petition. BRIEF FACTS : 3. By way of present writ petitions the petitioners have assailed the Notices dated 31.03.2025 und....
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....ement India and M/s. City Procon Realtors Pvt. Ltd., a real estate broker providing services to B Safal Group. It is submitted that the reopening of the assessment based on the search proceedings and that too only the basis of extract of a paper is illegal and a vague attempt made by the Assessing Officer to rope in the petitioner on the basis of the same material. It is contended that upon perusal of the hand written extract of the inquiry register, it is found that the same appears to be dated 22.04.2021, whereas the petitioner had already sold the concerned parcel of land to Smt. Naiyabageb Dipakkumar Thakkar on 02.01.2021. The second aspect which is pointed out is that the said extract of the inquiry register contains the endorsement "N....
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....ises and hence the impugned notice may be quashed and set aside. 7. In support of his submissions, learned senior advocate Mr. Soparkar has placed reliance on the judgment and order dated 24.11.2025 passed in Special Civil Application No. 4162 of 2023 and allied matters. SUBMISSIONS ON BEHALF OF RESPONDENT : 8. In response to the aforesaid submissions, learned Senior Standing Counsel Mr. Dev D. Patel while placing reliance on the averments made in the affidavit-in-reply, has submitted that it is impossible to believe that the land is further sold within a period of three months without taking any "on money". It is submitted that on the date mentioned the seized documents i.e. three months after the petitioner sold the property to N....
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....information as under : 22.04.2021 Moje-Santej Nr. Khyati plotting & Canal touch, S.No. 1445 1447/1, 1448 25000-sq.yd with NA Rate - 18,000/- Sanjay Thakker 12. The assessment in the case of the petitioner for the year 2021-22 is sought to the be reopened on the basis of the aforementioned information contained in the extract of the inquiry register. It is not in dispute that the petitioner had sold the land vide sale deed dated 07.10.2020, the registration of the same was done in the month of January 2021. It is also noticed from the sale deed that the land in said question of survey number being Block No. 1445 - Old Survey No. 1568 was an agricultural land at the time of sale in the month of October 2020. The information relati....