C/SCA/2781/2023 ORDER DATED: 21/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 2781 of 2023
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NISHIL SURENDRA MARFATIA
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1),
VADODARA
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Appearance:
MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1
MR NIKUNT 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 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 the very day.
2. The challenge is made by way of following prayers:- Page 1 of 3 Downloaded on : Wed Feb 22 20:48:51 IST 2023
C/SCA/2781/2023 ORDER DATED: 21/02/2023 "(a) quash and set aside the impugned notice as well as the impugned order at ANNEXURE "A (Colly.)" to this petition;
(b) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned notice as well as impugned order at ANNEXURE "A (Colly.)" to this petition and stay further proceedings for Assessment Year 2014-15;
(c) any other and further relief deemed just and proper be granted in the interest of justice;
(d) provide for the cost of this petition."
3. Rule made returnable forthwith. Learned Senior Standing Counsel Mr. Nikunt Raval 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 reasonings without elaborating the same. Page 2 of 3 Downloaded on : Wed Feb 22 20:48:51 IST 2023
C/SCA/2781/2023 ORDER DATED: 21/02/2023
5. Resultantly, the petition is allowed quashing and setting aside the notice impugned dated 30.07.2022 issued under Section-148 of the Act alongwith the order under Section- 148A(d) of the self-same date.
Rule is made absolute to the aforesaid extent.
(SONIA GOKANI,CJ) (SANDEEP N. BHATT,J) Bhoomi Page 3 of 3 Downloaded on : Wed Feb 22 20:48:51 IST 2023