White Valley Private Limited vs The Income Tax Officer, Ward ...
2023 Latest Caselaw 1339 Guj

     C/SCA/2084/2023                                    ORDER DATED: 08/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2084 of 2023

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                  WHITE VALLEY PRIVATE LIMITED
                             Versus
         THE INCOME TAX OFFICER, WARD 4(1)(1), AHMEDABAD
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Appearance:
MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1
MS KALPANA N. RAVAL, SR. STANDING COUNSEL WITH MR KARAN
SANGHANI, ADVOCATE for the Respondent(s) No. 1
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CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
      and
      HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                            Date : 08/02/2023

                   ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. 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

26.07.2022. 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:-

C/SCA/2084/2023 ORDER DATED: 08/02/2023

"7. The petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to:

(a) quash and set aside the impugned notice as well as the impugned order at Annexure 'A (Colly)" to this petition;

(b) Pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned notice as well as impugned order at Annexure "A (Colly.)" to this petition and stay further proceedings for Assessment Year 2013-14;

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(d) provide for the cost of this petition."

3. Rule made returnable forthwith. Ms. Kalpana Raval,

learned senior standing counsel assisted by Mr. Karan

Sanghani, learned advocate 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 and allied matters; Special

C/SCA/2084/2023 ORDER DATED: 08/02/2023

Civil Application No.17321 of 2022; 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 26.07.2022 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, J)

(SANDEEP N. BHATT,J) A. B. VAGHELA