GAURAVBHAI HARGOVINDBHAI DAVE Vs. TAX RECOVERY OFFICER-4

JUDGEMENT

(1.) By this writ-?application under Article 226 of the Constitution of India, the writ-?applicants have prayed for the following relief(s):-? "9(a) Be pleased to quash and set aside impugned show-?cause notice dated 10.11.2017 and impugned order dated 27.12.2017 passed under Section 179 of Income Tax Act, 1961 for the AY 2010-?11 by respondent no.2 against the petitioners (Annexure-?P1 and P2)

(2.) This is a second round of litigation. We take notice of the fact that the writ-?applicants had come before this Court by filing the Special Civil Application No.284 of 2019 and the Special Civil Application No.285 of 2019 respectively. In the Special Civil Application No.285 of 2019, the following reliefs were prayed for:-?

(3.) Both the writ-?applications referred to above came to be rejected by a Co-?Ordinate Bench of this Court vide the judgment and order dated 05.08.2019. While rejecting the two writ-?applications, the Coordinate Bench observed in Paragraph No.9 as under:-?