C/SCA/2398/2023 ORDER DATED: 13/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 2398 of 2023
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LEGAL HEIR OF LATE GOVINDRAM DAHYABHAI CHAUHAN
BHARATBHAI GOVINDRAM CHAUHAN
Versus
THE INCOME TAX OFFICER, WARD 1(2)(1), SURAT
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Appearance:
JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1
MR VIRESH I RUDALAL(13206) for the Petitioner(s) No. 1
MRS KALPANA RAVAL with MR KARAN SANGHANI for the Respondent(s)
No. 1
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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 (hereinafter referred to as 'the Act') dated 26.05.2022. In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com, the respondent issued a notice under Section-148 for the A.Y. 2013-14 on 26.05.2022, which has 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 Page 1 of 3 Downloaded on : Tue Feb 14 20:50:20 IST 2023 C/SCA/2398/2023 ORDER DATED: 13/02/2023 Finance Act, 2021 came to be passed on the very day.
2. The challenge is made by way of following prayers:-
"(A) The Hon'ble Court may be pleased to quash and set-aside the impugned notice u/s 148 dated 26/05/2022 and consequent order u/s 148A(d) dated 26/07/2022 and notice u/s 148 dated 26/07/2022 at Annexure 'B' in petition;
(B) Pending the hearing and final disposal of this petition, this Hon'ble Court be pleased to stay the reassessment proceedings pursuant to notice under section 148 dated 26/05/2022 at Annexure 'A' in petition;
(C) This Hon'ble Court be pleased to grant any further or other relief as this Hon'ble Court deems just 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 Standing Counsel 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 Page 2 of 3 Downloaded on : Tue Feb 14 20:50:20 IST 2023 C/SCA/2398/2023 ORDER DATED: 13/02/2023 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.
6. 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 20:50:20 IST 2023