C/SCA/3014/2023 ORDER DATED: 21/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 3014 of 2023
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RAJENDRA JEWELLERS PRIVATE LIMITED
Versus
INCOME TAX OFFICER WARD 3(1)(1), AHMEDABAD
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Appearance:
MR SUDHIR M MEHTA(2058) for the Petitioner(s) No. 1
MS SHAILEE S MEHTA(5873) for the Petitioner(s) No. 1
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. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 25.06.2021. 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 31.08.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
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C/SCA/3014/2023 ORDER DATED: 21/02/2023
2. The challenge is made by way of following prayers:-
A) Your Lordships may be pleased to admit and allow this petition.
B) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing and setting aside the impugned order under clause (d) of Section 148A dated 31.08.2022 Annexure-E and consequent notice dated 31.08.2022 u/s. 148 of the Act at Annexure-F.
C) Pending admission, hearing and final disposal of the present petition, be pleased to stay the implementation, operation and execution of the impugned order under clause (d) of Section 148A dated 31.08.2022 Annexure-E and consequent notice dated 31.08.2022 u/s. 148 of the Act at Annexure-F.
D) Your Lordships may be pleased to grant any other and further relief which may be deemed fit and proper in the interest of justice."
3. Rule made returnable forthwith. Learned Senior Standing Counsel Mrs. Kalpana Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of Page 2 of 3 Downloaded on : Wed Feb 22 20:52:06 IST 2023 C/SCA/3014/2023 ORDER DATED: 21/02/2023 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 31.08.2022 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 20:52:06 IST 2023