C/SCA/2962/2023 ORDER DATED: 21/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 2962 of 2023
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BHARATKUMAR CHIMANLAL MEHTA
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAJKOT
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Appearance:
MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1
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 25.7.2022. 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 27.5.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 25.7.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
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C/SCA/2962/2023 ORDER DATED: 21/02/2023
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 (Annexure E) and consequent notice dated 25.7.2022 (Annexure A) issued under Section 148 of the Act for the assessment year 2014-15.
b) Pending the admission, hearing and final disposal of this petition, restrain the respondent from proceeding further consequent to notice dated 25.7.2022 (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 Mrs. Kalpana Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of Page 2 of 3 Downloaded on : Wed Feb 22 20:51:22 IST 2023 C/SCA/2962/2023 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. 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 25.7.2022 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) BEENA SHAH Page 3 of 3 Downloaded on : Wed Feb 22 20:51:22 IST 2023