Parasram Fabrics Private Limited vs Office Of The Income Tax Officer , ...
2023 Latest Caselaw 1548 Guj

     C/SCA/2518/2023                             ORDER DATED: 14/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2518 of 2023

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             PARASRAM FABRICS PRIVATE LIMITED
                           Versus
 OFFICE OF THE INCOME TAX OFFICER , WARD 3(1)(1), AHMEDABAD
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Appearance:
MR SUDHIR M MEHTA(2058) for the Petitioner(s) No. 1
MS SHAILEE S MEHTA(5873) for the Petitioner(s) No. 1
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 25.06.2021. 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.2014-15 on 27.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 30.08.2022. A

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

passed on 31.08.2022.

C/SCA/2518/2023 ORDER DATED: 14/02/2023

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

"7(B) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing and setting aside the impugned order dated 30.08.2022 u/s.148A(d) at Annexure-G and notice dated 31.08.2022 u/s. 148 of the Act at Annexure-H.

(C) Pending admission, hearing and final disposal of the present petition, be pleased to stay the implementation, operation and execution of the impugned order dated 30.08.20221 u/s.148A(d) at Annexure-G and notice dated 31.08.2022 u/s.148 of the Act at Annexure-H."

3. Rule made returnable forthwith. Ms. Kalpana Raval,

learned senior standing counsel assisted by Mr. Karan

Sanghani, learned advocate 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

C/SCA/2518/2023 ORDER DATED: 14/02/2023

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 reasoning without elaborating

the same.

5. Resultantly, the petition is allowed quashing and setting

aside the notice impugned dated 31.08.2022 issued under

Section-148 of the Act alongwith the order dated 30.08.2022

under Section-148A(d).

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ(DESIG.))

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