Simaben V. Ravani vs. Union Of India Income Tax Department Income Tax Officer

CIVIL APPEAL NO(S). $104/2018$

SIMABEN VINODRAI RAVANI

APPELLANT(S)

VERSUS

INCOME TAX OFFICER

RESPONDENT(S)

WITH CIVIL APPEAL NO. 105/2018

ORDER

The High Court has vide impugned order remitted the case to the Assessing Officer with a direction to deal with the objections of the appellant to the validity of the notice under Section 148 of the Income Tax Act, 1961 in the first instance, before proceeding with the reassessment. In our view, the interest of the appellant is adequately protected and, therefore, it is not necessary to interfere with the order of the High Court in exercise of our power under Article 136 of the Constitution. The appeals are accordingly dismissed.

We are informed that the Assessing Officer has already passed assessment order and the appellant has also filed an appeal $\alpha$ there-against which is pending before the Commissioner of Income Tax (Appeals). In these circumstances, it would be open to the

appellant to raise all the issues before the Commissioner of Income Tax (Appeals) who shall determine the same by passing a speaking order.

......................J. [A.K. SIKRI]

......................J. [ASHOK BHUSHAN]

NEW DELHI; AUGUST 09, 2018.

ITEM NO.6 COURT NO.5 SECTION III

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Civil Appeal No(s). 104/2018

SIMABEN V. RAVANI Appellant(s)

VERSUS

INCOME TAX OFFICER Respondent(s) IA 30530/2018-STAY APPLICATION

WITH

C.A. No. 105/2018 (III) IA 30524/2018-STAY APPLICATION

Date : 09-08-2018 These matters were called on for hearing today.

CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN

• For Appellant(s) Mr. S. Ganesh, Sr. Adv. Mr. Manish J. Shah, Adv. Mr. D.N. Ray, Adv. Mr. Lokesh K. Choudhary, Adv. Ms. Disha Ray, Adv. Mr. Dillip Kumar Nayak, Adv. Mrs. Sumita Ray, AOR
• For Respondent(s) Mr. Vikramjit Banerji, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. Sarad Kumar Singhania, Adv. Ms. Vimla Sinha, Adv. Mr. Siddhartha Sinha, Adv. Mrs. Anil Katiyar, AOR

UPON hearing the counsel the Court made the following O R D E R

The appeals are dismissed in terms of the singed order. Pending application(s), if any, stands disposed of

accordingly.

(ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on the file)