C/SCA/3067/2023 ORDER DATED: 23/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 3067 of 2023
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ABDRAHEMAN JUSAB TURK
Versus
INCOME TAX OFFICER, AWRD 5, GANDHIDHAM (MUNDRA)
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Appearance:
MR SN DIVATIA(1378) 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 : 23/02/2023
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 28.06.2021. 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. 2013-14 on 23.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 28.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.
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C/SCA/3067/2023 ORDER DATED: 23/02/2023
2. The challenge is made by way of following prayers:-
"(a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned order u/s.148A(d) dated 28.07.2022 for A.Y.2013-14 passed by the Respondent [Annexure-A].
(b) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions of quashing and setting aside the impugned the notice u/s 148 of the Act issued by the Respondent on 28.07.2022 for A.Y.2013-14. [ANNEXURE-B]
(c) to call for the records of the proceedings and look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice and order.
(d) Pending the hearing and final disposal of this petition to maintain status quo in the matter and ask the Respondent and its subordinates not to take any action or to do anything in furtherance and pursuance of this impugned order and notice both passed for A.Y.2013-14.
(e) To allow this Petition with cost.
(f) To pass any further or other orders as the Hon'ble Court may deem proper in the interest of justice and in the circumstances of the case."Page 2 of 4 Downloaded on : Fri Feb 24 20:56:17 IST 2023
C/SCA/3067/2023 ORDER DATED: 23/02/2023
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.
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 28.06.2021 issued under Section-148 of the Act alongwith the order under Section- 148A(d) of the self-same date.
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C/SCA/3067/2023 ORDER DATED: 23/02/2023 Rule is made absolute to the aforesaid extent.
(SONIA GOKANI,CJ) (SANDEEP N. BHATT,J) DIWAKAR SHUKLA Page 4 of 4 Downloaded on : Fri Feb 24 20:56:17 IST 2023