Bharatsingh Dhirajsingh Solanki vs Assistant Commissioner Of Income ...

     C/SCA/20766/2022                             ORDER DATED: 21/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 20766 of 2022

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               BHARATSINGH DHIRAJSINGH SOLANKI
                            Versus
      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1)
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Appearance:
HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1
MRS KALPANAK RAVAL(1046) 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. 2013-14 on 28.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 28.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.

C/SCA/20766/2022 ORDER DATED: 21/02/2023

2. This Court on 18.10.2022 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, returnable forthwith. Learned 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.

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 Page 2 of 3 Downloaded on : Fri Feb 24 20:40:50 IST 2023 C/SCA/20766/2022 ORDER DATED: 21/02/2023 reasonings 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 self-same date as well as the notice issued under section 148A(b) dated 28.05.2022.

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 20:40:50 IST 2023