VARSHABEN DHIRAJKUMAR SHAH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Challenge is made by way of a petitioner under Article 226 of the Constitution of India seeking to challenge the notice issued under sec. 148 of the Income Tax Act, 1961 ("the Act" for short) and also seeking to reopen the assessment for the Assessment Year 2013-14 on the ground that there was information that the income chargeable to tax has escaped assessment with the following prayers:

(2.) On hearing learned advocate Mr.Yogesh B. Shah, learned advocate for the petitioner, we have deemed it appropriate to issue notice with a request to learned Senior Standing Counsel Mrs. Kalpana Raval to appear in this matter, as this Court has already decided the issue under litigation for the Assessment Year 2014-15 in the case of Keenara Industries Private Limited Vs. Income Tax Officer Ward Ward 1(1) (3), Surat passed in Special Civil Application No. 17321 of 2022 and allied matters.

(3.) Present petition is decided without broadly giving the reasons in the case of the present petition.