Sonesh Ravjibhai Patel vs Union Of India
2023 Latest Caselaw 1369 Guj

     C/SCA/1850/2023                          ORDER DATED: 08/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 1850 of 2023

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                       SONESH RAVJIBHAI PATEL
                               Versus
                           UNION OF INDIA
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Appearance:
MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1
MS ANCHAL A PODDAR(13386) for the Petitioner(s) No. 1
MR NIKUNT RAVAL, SR STANDING COUNSEL for the Respondent(s) No.
1,2,3,4
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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 10.06.2021. 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 30.07.2022. A

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

passed on the very day.

C/SCA/1850/2023 ORDER DATED: 08/02/2023

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

34(i) Issue appropriate writ/order/direction to quash and set aside the impugned notice u/s.148 of the act dated 30.07.2022 issued by the respondent no.04 for A.Y.2014-15 which is marked at Annexure-L;

(ii) Issue appropriate writ/order/direction to quash and set aside the impugned order u/s.148A(d) of the act dated 30.07.2022 issued by the respondent no.04 for A.Y.2014-15 which is marked as Annexure-K;

(iii) Pending admission, hearing and final disposal of the present petition, to stay the implementation and operation of the notice u/s.148 of the act and order u/s.148A(d) of the act dated 30.07.2022 for the Assessment Year 2014-15 at Annexure-L & K;

(iv) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;

(v) To award costs of and incidental to this application be paid by the respondents."

3. Rule made returnable forthwith. Mr. Nikunt Raval,

learned senior standing counsel waives service of notice of

rule for and on behalf of respondents.

C/SCA/1850/2023 ORDER DATED: 08/02/2023

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 30.07.2022 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