C/SCA/2102/2023 ORDER DATED: 08/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 2102 of 2023
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SUN FINLEASE (GUJARAT) LIMITED
Versus
ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 4(1)(1),
AHMEDABAD
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Appearance:
MR SUDHIR M MEHTA(2058) for the Petitioner(s) No. 1
MS SHAILEE S MEHTA(5873) for the Petitioner(s) No. 1
for the Respondent(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 26.06.2021. 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.2014-15 on 18.05.2022, 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 Page 1 of 3 Downloaded on : Fri Feb 10 20:46:42 IST 2023 C/SCA/2102/2023 ORDER DATED: 08/02/2023 passed on the very day.
2. The challenge is made by way of following prayers:-
7(A) be pleased to admit and allow this petition;
(B) be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing and setting aside the impugned notice dated 28.07.2022 u/s.148 of the Act at Annexure-F;
(C) pending admission, hearing and final disposal of the present petition, be pleased to stay the implementation, operation and execution of the impugned notice dated 28.07.2022 u/s.148 of the Act at Annexure-F;
(D) be pleased to grant any other and further relief which may be deemed fit and proper in the interest of justice."
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.
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 Page 2 of 3 Downloaded on : Fri Feb 10 20:46:42 IST 2023 C/SCA/2102/2023 ORDER DATED: 08/02/2023 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 : Fri Feb 10 20:46:42 IST 2023