C/SCA/3081/2023 ORDER DATED: 22/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 3081 of 2023
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GALA SHANTILAL RAMJI (HUF)
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1)
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Appearance:
DARSHAN R PATEL(8486) 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 : 22/02/2023
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 31.8.2022 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. 2013-14 on 26.5.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 31.8.2022 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 : Fri Feb 24 20:46:47 IST 2023
C/SCA/3081/2023 ORDER DATED: 22/02/2023 A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notice dated 31.8.2022 under Section 148 of the Income Tax Act, 1961 annexed hereto at Annexure F along with order under Section 148(d) dated 31.8.2022 annexed hereto at Annexure E and all further notices, if any, issued for completing reassessment including reasessment order, if any, framed during pendency of this petition;
B) Pending admission, hearing and final disposal of this petition, ad-interim relief be granted respondent be ordered to restrain from enforcing compliance of the impugned notice dated 31.8.2022 under Section 148 of the Income Tax Act, 1961 annexed hereto at Annexure F along with order under Section 148A(d) dated 31.8.2022 annexed hereto at Annexure E and all further notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;
C) Award the costs of this petition.
D) Grant such other and further reliefs as this
Hon'ble Court deems fit.
3. Rule made returnable forthwith. Learned Senior
Standing Counsel Mrs.Kalpana Raval, assisted by learned Page 2 of 3 Downloaded on : Fri Feb 24 20:46:47 IST 2023 C/SCA/3081/2023 ORDER DATED: 22/02/2023 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 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 31.8.2022 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 : Fri Feb 24 20:46:47 IST 2023