Star Rays vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 1352 Guj

     C/SCA/2092/2023                          ORDER DATED: 08/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2092 of 2023

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                       STAR RAYS
                          Versus
 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), SURAT
==========================================================
Appearance:
MR B S SOPARKAR(6851) 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 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 the very day.

C/SCA/2092/2023 ORDER DATED: 08/02/2023

2. The challenge is made by way of following prayers:-

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 notices u/s.148 and order u/s.148A(d) at Annexure - 'A1, A2 and A3' to this petition;

(B) Pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order and notice at Annexure-A2 and A3 to this petition and stay further proceedings for assessment for A.Y.2013-14;

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

(D) To 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

C/SCA/2092/2023 ORDER DATED: 08/02/2023

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 27.07.2022 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