Kalp Packaging , Through Its ... vs Income Tax Officer , Ward 3(3)(1), ...
2023 Latest Caselaw 1483 Guj

     C/SCA/25911/2022                            ORDER DATED: 13/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 25911 of 2022

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     KALP PACKAGING , THROUGH ITS PARTNER , NAYAN MEWADA
                            Versus
          INCOME TAX OFFICER , WARD 3(3)(1), AHMEDABAD
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Appearance:
MR JIMI S PATEL(10578) for the Petitioner(s) No. 1
MRS KALPANA RAVAL for the Respondent(s) No. 1,2
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 CORAM:HONOURABLE THE ACTING CHIEF JUSTICE MS.
       JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                            Date : 13/02/2023

                        ORAL ORDER

(PER : HONOURABLE THE ACTING CHIEF JUSTICE MS. JUSTICE SONIA GOKANI)

1. The petitioner seeks to challenge the notice issued under

Section-148 of the Income Tax Act, 1961 dated 30.06.2021. 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. 2013-14 on 23.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 20.08.2022. A

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

passed on the very day.

C/SCA/25911/2022 ORDER DATED: 13/02/2023

2. This Court on 20.12.2022 issued notice and granted

interim relief directing the process of assessment to continue

with the cooperation of the petitioner, however, not to pass

the final order till the returnable date.

3. Rule made returnable forthwith. Learned Senior

Standing Counsel Mrs. Kalpana Raval, assisted by learned

Standing Counsel Mr. Karan Sanghani, 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; Special Civil

Application No.17321 of 2022 and allied matters;

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 20.08.2022 issued under

C/SCA/25911/2022 ORDER DATED: 13/02/2023

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, ACJ)

(SANDEEP N. BHATT,J) Bhoomi