SCA/16693/2024

Judgment text excerpt

NEUTRAL CITATION C/SCA/16693/2024 JUDGMENT DATED: 15/06/2026 2026:GUJHC:35597-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16693 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== M/S TOUCH COMM TECH PRIVATE LIMITED Versus NATIONAL E-ASSESSMENT CENTRE, DELHI & ANR. ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 15/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ petition, the petitioner is seeking quashing and setting aside the order dated 27.07.2022 passed under section 148A(d) of the Income Tax Act, 1961 (for short "the Act") reopening the assessment of the petitioner for the Assessment Year (AY) 2013-14. 2. At the outset, learned advocate Mr.Shah appearing for the petitioner has submitted that reopening of the assessment is required to be quashed on the ground of non-application of mind by the respondent on the credit entries mentioned in the Return of Income (ROI). It is submitted Page 1 of 7 Uploaded by () on Downloaded on : Tue Jun 30 23:43:59 IST 2026 NEUTRAL CITATION C/SCA/16693/2024 JUDGMENT DATED: 15/06/2026 2026:GUJHC:35597-DB that reopening is premised on the allegations of accommodation entries to the tune of Rs.70,00,000/- as the same is unfounded in view of the specific credit entr