C/SCA/20338/2022 ORDER DATED: 21/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 20338 of 2022
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SHIVGANGA BUILDERS PVT. LTD.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1)
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Appearance:
HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1,2
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. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 23.04.2021. 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. 2013-14 on 27.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 27.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on 28.07.2022.
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C/SCA/20338/2022 ORDER DATED: 21/02/2023
2. The challenge is made by way of following prayers:-
A) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions to quash and set aside the impugned notice issued under Section 148A(b) of the Act dated 27.05.2022 (at Annexure I) and order passed under Section 148A(d) dated 27.07.2022 (at Annexure L) and notice under 148 dated 28.07.2022 (at Annexure M);
C) During the pendency and final disposal of the present petition Your Lordships may be pleased to stay the reassessment proceedings pursuant to notice under Section 148 dated 28.07.2022 (at Annexure M) and further be pleased to stay implementation, execution and operation of order dated 27.07.2022 passed under Section 148A(d) at (Annexure L);
D) Pass any such other and/or further orders that may be thought just and proper in the facts and circumstances of the present case."
3. Rule made 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. Page 2 of 3 Downloaded on : Wed Feb 22 20:48:44 IST 2023
C/SCA/20338/2022 ORDER DATED: 21/02/2023
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 28.07.2022 issued under Section-148 of the Act alongwith the order under Section- 148A(d) of the Act dated 27.07.2022.
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 20:48:44 IST 2023