C/SCA/1568/2023 ORDER DATED: 08/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 1568 of 2023
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M/S BHAVYA BUILDCON
Versus
THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1)
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Appearance:
DARSHAN R PATEL(8486) 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 30.06.2021. 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 06.06.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 27.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
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C/SCA/1568/2023 ORDER DATED: 08/02/2023
2. The challenge is made by way of following prayers:-
"6III(A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notice dated 28.07.2022 under Section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-D along with order under Section 148A(d) dated 27.07.2022 annexed hereto at Annexure-C and all furter notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;
(B) Pending admission, hearing and disposal of this petition, ad- interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 28.08.2022 under Section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-D along with order under Section 148A(d) dated 27.07.2022 annexed hereto at Annexure- C and all furter notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;
(C) Award the costs of this petition.
(D) Grant such other and further reliefs as this Hon'ble Court deems fit."
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 Page 2 of 3 Downloaded on : Mon Feb 13 20:50:28 IST 2023 C/SCA/1568/2023 ORDER DATED: 08/02/2023 for and on behalf of respondent.
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 28.07.2022 issued under Section-148 of the Act alongwith the order dated 27.07.2022 issued under Section-148A(d) of the Act.
Rule is made absolute to the aforesaid extent.
(SONIA GOKANI, J) (SANDEEP N. BHATT,J) A. B. VAGHELA Page 3 of 3 Downloaded on : Mon Feb 13 20:50:28 IST 2023