C/SCA/822/2023 ORDER DATED: 13/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 822 of 2023
==========================================================
DHARMESHKUMAR HARSHADRAY HARIYANI
Versus
INCOME TAX OFFICER, WARD 1(2)
==========================================================
Appearance:
DARSHAN R PATEL(8486) for the Petitioner(s) No. 1
GOVERNMENT PLEADER for the Respondent(s) No. 1
MR.VARUN K.PATEL with MR DEV PATEL (3802) for the Respondent(s) No.
1
==========================================================
CORAM:HONOURABLE THE ACTING CHIEF JUSTICE MS.
JUSTICE SONIA GOKANI
and
HONOURABLE MR. JUSTICE SANDEEP N. BHATT
Date : 13/02/2023
ORAL ORDER
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MS. JUSTICE SONIA GOKANI)
1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 29.06.2021. 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 23.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 29.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
Page 1 of 3 Downloaded on : Tue Feb 14 20:51:06 IST 2023
C/SCA/822/2023 ORDER DATED: 13/02/2023
2. This Court on 17.01.2023 issued notice and granted interim relief directing the process of assessment to continue with the cooperation of the petitioner, however, not to pass the final order till the returnable date.
3. Rule made returnable forthwith. Learned Senior Standing Counsel Mr Varun Patel, assisted by learned Standing Counsel Mr. Dev Patel, 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; Special Civil Application No.17321 of 2022 and allied matters; 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 Page 2 of 3 Downloaded on : Tue Feb 14 20:51:06 IST 2023 C/SCA/822/2023 ORDER DATED: 13/02/2023 aside the notice impugned dated 29.07.2022 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, ACJ) (SANDEEP N. BHATT,J) Bhoomi Page 3 of 3 Downloaded on : Tue Feb 14 20:51:06 IST 2023