SCA/7854/2024

Judgment text excerpt

NEUTRAL CITATION C/SCA/7854/2024 JUDGMENT DATED: 09/06/2026 2026:GUJHC:35241-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7854 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ============================================================== Approved for Reporting Yes No  ============================================================== AMMANN INDIA PRIVATE LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX ============================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 ============================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 09/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. With consent the matter is taken up for final hearing. 2. In the present writ petition, the petitioner has assailed the notice and the order dated 26.03.2024 issued by the Revenue passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). BRIEF FACTS 2.1. The petitioner is a Company registered under the provisions of the Companies Act, 1956, involved in the business of manufacturing and selling of road construction equipment. The assessee e-filed its Page 1 of 15 Uploaded by () on Downloaded on : Tue Jun 30 21:58:27 IST 2026 NEUTRAL CITATION C/SCA/7854/2024 JUDGMENT DATED: 09/06/2026 2026:GUJHC:35241-DB return of income for the Assessment Year (for short, “AY”) 2017-18 on 30.11.2017 declaring its total income of Rs. 73,65,88,600/-. The return of the income filed by the petitioner was taken for reassessment and reopening by the reven