Shreedhar Construction vs The Income Tax Officer, Ward 1(5)

     C/SCA/2918/2023                                ORDER DATED: 21/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2918 of 2023

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                          SHREEDHAR CONSTRUCTION
                                    Versus
                       THE INCOME TAX OFFICER, WARD 1(5)
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Appearance:
NANAVATI ASSOCIATES(1375) for the Petitioner(s) No. 1,2
MRS KALPANA RAVAL 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 : 21/02/2023

                              ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI)

1. 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 24.05.2022, 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 27.07.2022.

2. Rule, returnable forthwith. Learned Page 1 of 3 Downloaded on : Fri Feb 24 20:41:05 IST 2023 C/SCA/2918/2023 ORDER DATED: 21/02/2023 Senior Standing Counsel Mrs. Kalpana Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of notice of rule for and on behalf of respondent.

3. 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 notices impugned dated 27.07.2022 and 24.05.2022 issued under Section-148 and under section 148A(b) of the Act along with the order under Section-148A(d) dated 26.07.2022.

C/SCA/2918/2023 ORDER DATED: 21/02/2023

6. Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ) (SANDEEP N. BHATT,J) M.M.MIRZA Page 3 of 3 Downloaded on : Fri Feb 24 20:41:05 IST 2023