Aculife Healthcare Private Limited v. The Principal Commissioner of Income-tax-1, Ahmedabad - 2020-LL-0316-14

Citation	2020-LL-0316-14
Appellant Name	Aculife Healthcare Private Limited
Respondent Name	The Principal Commissioner of Income-tax-1, Ahmedabad
Court	HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act	Income-tax
Date of Order	16/03/2020
Assessment Year	2015-16
Judgment	View Judgment
Keyword Tags	appealable order
Bot Summary:	This writ application came to be preferred challenging the legality and validity of the impugned notice dated 5th February, 2020 issued by the Principal Commissioner of Income tax 1, Ahmedabad under Section 263 of the Income Tax Act, 1961 for A.Y. 2015 16. Today, when the matter is taken up for hearing, Mr. Soparkar, the learned senior counsel informs the Court that the Principal Commissioner of Income tax has passed the final order dated 6th March, 2020. As the final order has been passed by the Principal Commissioner of Income tax under Section 263 of the Act and such order being an appealable order, we relegate the writ applicant to prefer an appropriate appeal before the appropriate forum in accordance with law. In view of the above, this application is not pressed by the learned senior counsel. We clarify that we have otherwise not gone into the merits of the matter.

IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6123 of 2020 ACULIFE HEALTHCARE PRIVATE LIMITED Versus PRINCIPAL COMMISSIONER OF INCOME TAX1, AHMEDABAD Appearance: MR B S SOPARKAR(6851) for Petitioner(s) No. 1 for Respondent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 16/03/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This writ application came to be preferred challenging legality and validity of impugned notice dated 5th February, 2020 issued by Principal Commissioner of Income tax 1, Ahmedabad under Section 263 of Income Tax Act, 1961 for A.Y. 2015 16. 2. Today, when matter is taken up for hearing, Mr. Soparkar, learned senior counsel informs Court that Principal Commissioner of Income tax has passed final order dated 6th March, 2020. 3. As final order has been passed by Principal Commissioner of Income tax under Section 263 of Act and such order being appealable order, we relegate writ applicant to prefer appropriate appeal before appropriate forum in accordance with law. Page 1 of 2 Downloaded on : Wed Mar 18 11:34:50 IST 2020 C/SCA/6123/2020 ORDER 4. In view of above, this application is not pressed by learned senior counsel. same is disposed of accordingly. We clarify that we have otherwise not gone into merits of matter. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) aruna Page 2 of 2 Downloaded on : Wed Mar 18 11:34:50 IST 2020 Aculife Healthcare Private Limited v. Principal Commissioner of Income-tax-1, Ahmedabad

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