Shankus Biosciences Private ... vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 1487 Guj

     C/SCA/23940/2022                           ORDER DATED: 13/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 23940 of 2022

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                 SHANKUS BIOSCIENCES PRIVATE LIMITED
                               Versus
                ASSISTANT COMMISSIONER OF INCOME TAX
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Appearance:
MR MANISH J SHAH(1320) for the Petitioner(s) No. 1
MRS KALPANAK RAVAL(1046) for the Respondent(s) No. 1
NOTICE SERVED for the Respondent(s) No. 2
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 CORAM:HONOURABLE THE CHIEF JUSTICE (DESIGNATE) MS.
       JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                            Date : 13/02/2023

                        ORAL ORDER

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

1. The petitioner seeks to challenge the notice issued under

Section-148 of the Income Tax Act, 1961 dated 20.04.2021. 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 26.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 27.08.2022. A

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

passed on the very day.

C/SCA/23940/2022 ORDER DATED: 13/02/2023

2. This Court on 28.11.2022 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

C/SCA/23940/2022 ORDER DATED: 13/02/2023

aside the notice impugned dated 27.08.2022 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,CJ(DESIG))

(SANDEEP N. BHATT,J) Bhoomi