2026 (7) TMI 819

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.... For the Petitioner(s) No. 1: Mr Varis V Isani(3858). For the Respondent(s) No. 1: Mr Aaditya D Bhatt, Senior Standing Counsel. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Learned Senior Standing Counsel Mr. Aaditya Bhatt appears for respondent. He shall file his appearance note, during the course of the day. 2. In the present writ petition, the petitioner has praye....

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....by the Investigating Wing, Ahmedabad on 16.11.2018 under Section 131 of the Act relating to one assessee Royal Arcade Private, who is the alleged beneficiary, but not the petitioner. 4. The objections taken by the petitioner were disposed of, by order dated 16.10.2019. 5. Learned Advocate Mr. Varis Isani appearing for the petitioner at the outset submitted that, the reopening of the assessme....

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....h conducted in case of Shri Jignesh Shah, who is an accommodation entry provider, the involvement of the petitioner was found as a beneficiary of the accommodation entries. 7. After examining the documents on record as well as the submissions advanced by the learned advocates appearing for the respective parties, we are of the opinion that the impugned Notice 31.03.2019 for reopening the assess....