Amar Jewellers Private Limited vs The Assistant Commissioner Of ...
2023 Latest Caselaw 1518 Guj

      C/SCA/1328/2023                              ORDER DATED: 13/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

              R/SPECIAL CIVIL APPLICATION NO. 1328 of 2023

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                 AMAR JEWELLERS PRIVATE LIMITED
                             Versus
     THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1),
                             SURAT
==========================================================
Appearance:
MS VAIBHAVI K PARIKH(3238) 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. 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

30.05.2022, which have been replied to eventually and the

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

22.07.2022. A notice under Section-148 as per Finance Act,

2021 came to be passed on the very day.

2. This Court on 30.01.2023 issued notice and granted

C/SCA/1328/2023 ORDER DATED: 13/02/2023

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 22.07.2022 issued under

C/SCA/1328/2023 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,CJ(DESIG.))

(SANDEEP N. BHATT,J) Bhoomi