C/SCA/1733/2023 ORDER DATED: 08/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 1733 of 2023
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SHREE SWAMINARAYAN SANSKRUTI SEWA TRUST
Versus
UNION OF INDIA
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Appearance:
MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1
MS KALPANA N. RAVAL, SR. STANDING COUNSEL WITH MR KARAN
SANGHANI, ADVOCATE for the Respondent(s) No. 1,2,3,4
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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 25.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 26.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
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C/SCA/1733/2023 ORDER DATED: 08/02/2023
2. The challenge is made by way of following prayers:-
44(i) Issue appropriate writ/order/direction to quash and set aside the impugned notice u/s.148 of the act dated 26.07.2022 issued by the respondent no.04 for A.Y.2013-14 which is marked at Annexure-U;
(ii) Issue appropriate writ/order/direction to quash and set aside the impugned order u/s.148A(d) of the act dated 26.07.2022 issued by the respondent no.04 for A.Y.2013-14 which is marked as Annexure-T;
(iii) Pending admission, hearing and final disposal of the present petition, to stay the implementation and operation of the notice u/s.148 of the act and order u/s.148A(d) of the act dated 26.07.2022 for the Assessment Year 2013-14 at Annexure-U & T;
(iv) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;
(v) To award costs of and incidental to this application be paid by the respondents."
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/1733/2023 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 26.07.2022 issued under Section-148 of the Act alongwith the order under Section- 148A(d) of the self-same date.
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 20:46:33 IST 2023