Gujarat High Court
Nirman Multiarts Pvt. Ltd vs Income Tax Officer, Ward 3(1)(1) ... on 8 February, 2023
Bench: Sandeep N. Bhatt
C/SCA/2066/2023 ORDER DATED: 08/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 2066 of 2023
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NIRMAN MULTIARTS PVT. LTD.
Versus
INCOME TAX OFFICER, WARD 3(1)(1) OR HIS SUCCESSOR
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Appearance:
MR SN DIVATIA(1378) 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. The petitioner seeks to challenge the notice issued under
Section-148 of the Income Tax Act, 1961 dated 25.06.2021. 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.2014-15 on 24.05.2022,
which have been replied to eventually and the respondent
passed an order under Section-148A(d) on 31.07.2022. A
notice under Section-148 as per Finance Act, 2021 came to be
passed on the very day.
C/SCA/2066/2023 ORDER DATED: 08/02/2023
2. The challenge is made by way of following prayers:-
10.0(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
31.07.2022 for A.Y.2014-15 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 quashing and
setting aside the impugned notice u/s.148 of the Act issued by
the Respondent on 31.07.2022 for A.Y.2014-15 (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.2014-15;
(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."
3. Rule made returnable forthwith. Ms. Kalpana Raval,
learned senior standing counsel assisted by Mr. Karan
C/SCA/2066/2023 ORDER DATED: 08/02/2023
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
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 31.07.2022 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
