C/SCA/462/2023 ORDER DATED: 15/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 462 of 2023
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KUSH GEMS PRIVATE LIMITED
Versus
INCOME TAX OFFICER, WARD 1(1)(3)
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Appearance:
MR DARSHAN B GANDHI(9771) for the Petitioner(s) No. 1
MRS KALPANAK RAVAL, SENIOR STANDING COUNSEL assisted by
MR KARAN SANGHANI, ADVOCATE for the Respondent
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CORAM:HONOURABLE THE CHIEF JUSTICE (DESIGNATE) MS.
JUSTICE SONIA GOKANI
and
HONOURABLE MR. JUSTICE SANDEEP N. BHATT
Date : 15/02/2023
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE (DESIGNATE) MS. JUSTICE SONIA GOKANI)
1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 28.07.2022 In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com, the respondent issued a notice under Section-148A(b) for the A.Y. 2013-14 on 27.05.2022, 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 Page 1 of 3 Downloaded on : Thu Feb 16 21:50:34 IST 2023 C/SCA/462/2023 ORDER DATED: 15/02/2023 passed on 28.07.2022.
2. The challenge is made by way of following main prayers:-
"10(A) Your Lordships may be pleased to issue a writ in the nature of certiorari quashing the impugned order passed under Section 148A(d) of the Income Tax Act, 1961 on 26.07.2022 as well as notice issued under Section 148 of the Income Tax Act, 1961 on 28.07.2022 at Annexure - K(colly.);
B. During the pendency and final disposal of the present petition, Your Lordships may be pleased to stay the operation and implementation of the impugned notice issued under Section 148 of the Income Tax Act, 1961 by the respondent Assessing Officer for the Assessment Year 2013-14 on 28.07.2022 at Annexure - K (colly.);"
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 Civil Application No.17321 of 2022; decided on 07.02.2023, Page 2 of 3 Downloaded on : Thu Feb 16 21:50:34 IST 2023 C/SCA/462/2023 ORDER DATED: 15/02/2023 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 reasoning 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 under Section- 148A(d) of the Act dated 26.07.2022.
Rule is made absolute to the aforesaid extent.
(SONIA GOKANI,CJ(DESIG.)) (SANDEEP N. BHATT,J) M.H. DAVE Page 3 of 3 Downloaded on : Thu Feb 16 21:50:34 IST 2023