S And H Chemicals vs Income Tax Officer, Ward 3(3)(5), ...

     C/SCA/1452/2023                              ORDER DATED: 20/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 1452 of 2023

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                        S AND H CHEMICALS
                              Versus
            INCOME TAX OFFICER, WARD 3(3)(5), AHMEDABAD
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Appearance:
MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1
NOTICE SERVED for the Respondent(s) No. 1
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 CORAM:HONOURABLE THE CHIEF JUSTICE MS. JUSTICE
       SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                            Date : 20/02/2023

                        ORAL ORDER

(PER : HONOURABLE THE 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 31.07.2022. 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. 2014-15 on 23.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 30.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on 31.07.2022.

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C/SCA/1452/2023 ORDER DATED: 20/02/2023

2. The challenge is made by way of following prayers:-

"a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari quashing the impugned order under clause (d) of Section 148A dated 30.07.2022 (Annexure E) and consequent notice dated 31.07.2022 issued under section 148 of the Act for the assessment year 2014-15 (Annexure A);

b) Pending admission, hearing and final disposal of this petition, restrain the respondent from proceeding further consequent to notice dated 31.07.2022 (Annexure A) and/or passing the order of re- assessment;

c) Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the Petitioner;

d) Any other and further relief deemed just and proper be granted in the interest of justice;

e) To provide for the cost of this petition."

3. Rule made returnable forthwith. Learned Senior Standing Counsel Mr. Nikunt Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of Page 2 of 3 Downloaded on : Wed Feb 22 20:44:25 IST 2023 C/SCA/1452/2023 ORDER DATED: 20/02/2023 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 aside the notice impugned dated 31.07.2022 issued under Section-148 of the Act alongwith the order under Section- 148A(d) on 30.07.2022.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ) (SANDEEP N. BHATT,J) DIWAKAR SHUKLA Page 3 of 3 Downloaded on : Wed Feb 22 20:44:25 IST 2023