D Khushalbhai Jewellers Partner ... vs The Assistant Income Tax ...
2023 Latest Caselaw 1521 Guj

     C/SCA/1257/2023                                ORDER DATED: 13/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 1257 of 2023

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   D KHUSHALBHAI JEWELLERS PARTNER DIPAK KHUSHALBHAI
                         CHOKSHI
                          Versus
 THE ASSISTANT INCOME TAX COMMISSIONER, CIRCLE 1(3), SURAT
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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 24.06.2021. 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 27.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 26.07.2022. A

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

passed on the very day.

C/SCA/1257/2023 ORDER DATED: 13/02/2023

2. This Court on 30.01.2023 issued notice and granted

interim relief directing the process of assessment to continue

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

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/1257/2023 ORDER DATED: 13/02/2023

aside the notice impugned dated 26.07.2022 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