2026 (9) TMI 1177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....022 With R/SPECIAL CIVIL APPLICATION NO. 1701 of 2022 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE A.S. SUPEHIA AND HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Appearance: For the Petitioner(s) No. 1: Mr B.S. Soparkar, for Mr Dhinal A Shah (12077). For the Respondent(s) No. 1: Mr. Varun K. Patel (3802). COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Since the iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in favour of the petitioners to challenge any further proceedings, if so advised, in accordance with law. 3. Learned Senior Standing Counsel Mr. Varun K. Patel, appearing for the respondent, is unable to dispute that, in the earlier round of litigation, the writ petition filed by the present petitioner being Special Civil Application No. 20154 of 2021, was disposed of by the Coordinate Bench vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by this Court vide order dated 29.12.2021 passed in Special Civil Application No. 20154 of 2021, has not been considered. 5. Without examining the matter on merits, on this short ground alone, the impugned order dated 31.12.2021 is hereby quashed and set aside. The matter is remanded to the Assessing Officer to undertake the assessment proceedings afresh and pass an appropriate order after cons....