Prabhatbhai Mahadevbhai Desai vs The Assistant Commissioner Of ...
2023 Latest Caselaw 1370 Guj

     C/SCA/1841/2023                             ORDER DATED: 08/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 1841 of 2023

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              PRABHATBHAI MAHADEVBHAI DESAI
                          Versus
  THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (2)(1)(1),
                          SURAT
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Appearance:
JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1
MR VIRESH I RUDALAL(13206) for the Petitioner(s) No. 1
 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 29.06.2022. 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 28.07.2022. A

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

passed on the very day.

C/SCA/1841/2023 ORDER DATED: 08/02/2023

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

11(A) be pleased to quash and set aside the order dated 28/07/2022 passed by the respondent under Section 148A(d) of the act at Annexure'A' to the petition;

(B) Pending the hearing and final disposal of this application, be pleased to stay the reassessment proceedings pursuant to order dated 28/07/2022 at Annexure 'A' to the petition;

(C) be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice."

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

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

C/SCA/1841/2023 ORDER DATED: 08/02/2023

also allowed applying the very reasonings without elaborating

the same.

5. Resultantly, the petition is allowed quashing and setting

aside the notice impugned dated 28.07.2022 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