2026 (7) TMI 135

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....ATI Appearance: For the Petitioner(s) No. 1: Mr. B.S. Soparkar (6851). For the Respondent(s) No. 2: Karan G Sanghani (7945). For the Respondent(s) No. 1: Mr Rutvij R Patel (10615). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. After hearing the learned advocates appearing for the respective parties at length, it has been noticed by us that the Rectification Applica....

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....f the TDS with its debtor Cambay SEZ Hotels Pvt. Ltd. 3. Learned Senior Standing Counsel Mr. Rutvij Patel as well as learned advocate Mr. Soparkar has submitted that looking to the peculiar facts of the case, the said application may be ordered to decided within a period of three months, so that the issue/controversy raised in the present writ petition may be laid quietus. 4. Learned advocat....

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....within a period of three months. In case, the Rectification Application is to be decided by any other competent authority, the Deputy Commissioner of Income Tax may place the said application before such authority, without asking the petitioner to file a fresh application. We further direct that the petitioner shall not be asked to produce any additional evidence compelling him to justify the non-....