Ashita Nilesh Patel v. Asstt. CIT

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The Tax PublishersR/Special Civil Application No. 3948 of 2019 2020 TaxPub(DT) 0862 (Guj-HC) : (2020) 270 TAXMAN 0132 IN THE GUJARAT HIGH COURT J.B. PARDIWALA & BHARGAV D. KARIA, JJ. Ashita Nilesh Patel v. Asstt. CIT R/Special Civil Application No. 3948 of 2019 20 January, 2020 Petitioner by: B.S. Soparkar Respondent by: M.R. Bhatt, Senior Advocate with Mauna M. Bhatt ORAL ORDER *J.B. Pardiwala, J.* 1. Rule returnable forthwith. Mrs. Mauna Bhatt, the learned standing counsel waives service of notice of rule for and on behalf of the Revenue. 2. By this writ application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following relief(s) :-- '7. (a) quash and set aside the impugned order at Annexure-A to this petition; (b) Pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order at Annexure 'A' to this petition. (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition.' 3. The subject matter of challenge in this writ-application at the instance of the writ-applicant is an order passed by the respondent under section 179 of the Income Tax Act, 1961 (for short the 'Act, 1961'). The impugned order reads thus :-- 'Order under section 179 of the Income Tax Act, 1961 In the case of M/s. Tirupati Proteins Pvt. Ltd. (PANAABCT8423E) demand of Rs. 9074.34 lakhs is outstanding as on date and the breakup of the demand as mentioned is given as under :-- SUBSCRIBE FOR FULL CONTENT

The Tax PublishersR/Special Civil Application No. 3948 of 2019
2020 TaxPub(DT) 0862 (Guj-HC) : (2020) 270 TAXMAN 0132

IN THE GUJARAT HIGH COURT

J.B. PARDIWALA & BHARGAV D. KARIA, JJ.

Ashita Nilesh Patel v. Asstt. CIT

R/Special Civil Application No. 3948 of 2019

20 January, 2020

Petitioner by: B.S. Soparkar

Respondent by: M.R. Bhatt, Senior Advocate with Mauna M. Bhatt

ORAL ORDER

J.B. Pardiwala, J.

1. Rule returnable forthwith. Mrs. Mauna Bhatt, the learned standing counsel waives service of notice of rule for and on behalf of the Revenue.

2. By this writ application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following relief(s) :--

'7. (a) quash and set aside the impugned order at Annexure-A to this petition;

(b) Pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order at Annexure 'A' to this petition.

(d) to provide for the cost of this petition.'

3. The subject matter of challenge in this writ-application at the instance of the writ-applicant is an order passed by the respondent under section 179 of the Income Tax Act, 1961 (for short the 'Act, 1961'). The impugned order reads thus :--

'Order under section 179 of the Income Tax Act, 1961

In the case of M/s. Tirupati Proteins Pvt. Ltd. (PANAABCT8423E) demand of Rs. 9074.34 lakhs is outstanding as on date and the breakup of the demand as mentioned is given as under :--