JUGAL KISHORE MAHENDRA BIYANI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Rule returnable forthwith. Mrs. Kalpana Raval, the learned senior standing counsel waives service of notice of rule for and on behalf of the respondent.

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

(3.) In response to the notice issued by this Court to the respondent, Mrs. Kalpana Raval, the learned senior standing counsel has appeared for the Revenue and opposed this writ application. Mrs. Raval invited our attention to the affidavit-in-reply filed on behalf of the respondent, duly affirmed by one Santosh Kumar, Income Tax Officer, Ward-1(3)(2), Surat. Our attention was invited, more particularly, to paragraph 10 of the reply. Paragraph 10 reads as under :