C/SCA/2080/2023 ORDER DATED: 08/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 2080 of 2023
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KALPESHBHAI CHANDRAKANT PATEL
Versus
INCOME TAX OFFICER, WARD 1
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Appearance:
MR MANISH J SHAH(1320) for the Petitioner(s) No. 1
MS KALPANA N. RAVAL, SR. STANDING COUNSEL WITH MR KARAN
SANGHANI, ADVOCATE for the Respondent(s) No. 1
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CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
and
HONOURABLE MR. JUSTICE SANDEEP N. BHATT
Date : 08/02/2023
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)
1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 28.06.2021. In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com, the respondent issued a notice under Section-148A(b) for the A.Y.2013-14 on 25.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 28.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
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C/SCA/2080/2023 ORDER DATED: 08/02/2023
2. The challenge is made by way of following prayers:-
"7(A) be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order of direction quashing the impugned order u/s.148A(d) dated 28.07.2022 at Annexure-C and notice issued u/s.148 dated 29.07.2022 at Annexure-D.;
(B) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the respondent not to proceed further in pursuance of section 148 notice at Annexure-D;
(C) pending the hearing and final disposal of this application, be pleased to stay any further proceedings in pursuance of section 148 notice at Annexure-D.
(D) be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and (E) be pleased to allow this application with costs against the Respondent."
3. Rule made returnable forthwith. Ms. Kalpana Raval, learned senior standing counsel assisted by Mr. Karan Sanghani, learned advocate waives service of notice of rule for and on behalf of respondent.
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C/SCA/2080/2023 ORDER DATED: 08/02/2023
4. On hearing both the sides and also, in wake of decision of this Court in case of Keenara Industries Private Limited Vs. The Income Tax Officer, Surat and allied matters; Special Civil Application No.17321 of 2022; decided on 07.02.2023, where this Court on the issue of limitation has allowed the plea of petitioner and quashed the notices for the A.Y. 2013- 14 and A.Y.2014-15 issued by the respondent, this petition is also allowed applying the very reasonings without elaborating the same.
5. Resultantly, the petition is allowed quashing and setting aside the notice impugned dated 29.07.2022 issued under Section-148 of the Act alongwith the order dated 28.07.2022 issued under Section-148A(d) of the Act.
Rule is made absolute to the aforesaid extent.
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