Mona India Sales Pvt. Ltd vs The Deputy Commissioner Of Income ...
2023 Latest Caselaw 1509 Guj

     C/SCA/1445/2023                                ORDER DATED: 13/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 1445 of 2023

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                  MONA INDIA SALES PVT. LTD.
                            Versus
     THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1)
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Appearance:
DARSHAN R PATEL(8486) for the Petitioner(s) No. 1
MRS KALPANA RAVAL for the Respondent(s) No. 1
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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 23.04.2021. 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. 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.

2. This Court on 31.01.2023 issued notice and granted interim relief directing the process of assessment to continue with the cooperation of the petitioner, however, not to pass

C/SCA/1445/2023 ORDER DATED: 13/02/2023

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 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,CJ(DESIG.))

(SANDEEP N. BHATT,J) Bhoomi