Nihalani Kalpna Satram vs Dy. Commissioner Of Income Tax, ...
2023 Latest Caselaw 1544 Guj

     C/SCA/20239/2022                            ORDER DATED: 14/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 20239 of 2022

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                    NIHALANI KALPNA SATRAM
                             Versus
     DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODAR
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Appearance:
DILIPKUMAR U PRAJAPATI(8344) for the Petitioner(s) No. 1
MR NIKUNT K RAVAL(5558) 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 : 14/02/2023

                        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 27.07.2022. 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 23.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 27.07.2022. A

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

passed on the very day.

C/SCA/20239/2022 ORDER DATED: 14/02/2023

2. The challenge is made by way of following main prayers:-

"8(A) To issue a writ of certiorari and/or a writ of mandamus and/or any other writ, direction or order to quash and set aside the impugned notice dated 27.07.2022 under Section 148 annexed at Annexure-'A' for proceeding and completing reassessment proceedings.

B. Pending admission, hearing and disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 27.07.2022 under Section 148 annexed at Annexure-A and/or taking any steps in this regard including ex-parte order."

3. Rule made returnable forthwith. Mr. Nikunt Raval,

learned standing counsel 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 and allied matters; Special

Civil Application No.17321 of 2022; 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

C/SCA/20239/2022 ORDER DATED: 14/02/2023

also allowed applying the very reasoning without elaborating

the same.

5. Resultantly, the petition is allowed quashing and setting

aside the notice impugned dated 27.07.2022 issued under

Section-148 of the Act.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ(DESIG.))

(SANDEEP N. BHATT,J) M.H. DAVE