Devanshu Jayeshbhai Patel vs Deputy Commissioner Of Income ...
2022 Latest Caselaw 5122 Guj

      C/SCA/9502/2022                                  ORDER DATED: 13/06/2022



              IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

               R/SPECIAL CIVIL APPLICATION NO. 9502 of 2022

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               DEVANSHU JAYESHBHAI PATEL
                         Versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA
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Appearance:
MR UDAYAN P VYAS(1302) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
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  CORAM:HONOURABLE MR. JUSTICE A.J.DESAI
        and
        HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                                Date : 13/06/2022

                        ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.J.DESAI)

Learned advocate for the petitioner seeks permission to withdraw this petition with a liberty to raise all the contentions before the authorities. Permission is granted. The petitioner is at liberty to raise all the contentions before the authority. The authority shall decide the same in accordance with law keeping in mind the ratio laid down by the Apex Court in case of Union of India v. Ashish Agarwal passed in Civil Appeal No. 3005/2022 and allied matters vide judgment dated 4th May, 2022.

It is clarified that we have not gone through the merits of the matter. Petition stands disposed of as withdrawn accordingly.

(A.J.DESAI, J)

(BHARGAV D. KARIA, J)

DIPTI PATEL