Supre Creative Spares Pvt. Ltd vs The Income Tax Officer, Ward ...
2023 Latest Caselaw 1363 Guj

     C/SCA/2037/2023                          ORDER DATED: 08/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2037 of 2023

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                 SUPER CREATIVE SPARES PVT. LTD.
                             Versus
         THE INCOME TAX OFFICER, WARD 4(1)(1), AHMEDABAD
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Appearance:
DARSHAN R PATEL(8486) 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. Draft amendment is allowed. The same shall be carried

out at the earliest.

2. The petitioner seeks to challenge the notice issued under

Section-148 of the Income Tax Act, 1961 dated 09.06.2021. 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 20.07.2022. A

C/SCA/2037/2023 ORDER DATED: 08/02/2023

notice under Section-148 as per Finance Act, 2021 came to be

passed on the very day.

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

7III(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 20.07.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 20.07.2022 annexed hereto at Annexure-D and all further notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;

(B) Pending admission, hearing and disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 20.07.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 20.07.2022 annexed hereto at Annexure- D 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."

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

learned senior standing counsel assisted by Mr. Karan

C/SCA/2037/2023 ORDER DATED: 08/02/2023

Sanghani, learned advocate waives service of notice of rule

for and on behalf of respondent.

5. 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.

6. Resultantly, the petition is allowed quashing and setting

aside the notice impugned dated 20.07.2022 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