KANTILAL SAKARLAL GANDHI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard learned counsel for the parties for final disposal of the petition. Petitioner has challenged a notice dated 13.02.2013 at Annexure A to the petition issued by the respondent-Income Tax Officer, Surat under Section 179 of the Income Tax Act, 1961 ('the Act' for short). Brief facts leading to the petition are as follows:

(2.) Such issue is no longer res integra by a decision of Division Bench of this Court in case of Maganbhai Hansrajbhai Patel vs. Asst. Commissioner of Income Tax dated 25/26.09.2012 in Special Civil Application No. 3910 of 2012 and connected petition. It was held and observed as under: