Kush Gems Private Limited vs Income Tax Officer, Ward 1(1)(3)
2023 Latest Caselaw 1594 Guj

     C/SCA/462/2023                               ORDER DATED: 15/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 462 of 2023

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                         KUSH GEMS PRIVATE LIMITED
                                  Versus
                      INCOME TAX OFFICER, WARD 1(1)(3)
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Appearance:
MR DARSHAN B GANDHI(9771) for the Petitioner(s) No. 1
MRS KALPANAK RAVAL, SENIOR STANDING COUNSEL assisted by
MR KARAN SANGHANI, ADVOCATE for the Respondent
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 CORAM:HONOURABLE THE CHIEF JUSTICE (DESIGNATE) MS.
       JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                              Date : 15/02/2023

                        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 28.07.2022 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. 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

C/SCA/462/2023 ORDER DATED: 15/02/2023

passed on 28.07.2022.

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

"10(A) Your Lordships may be pleased to issue a writ in the nature of certiorari quashing the impugned order passed under Section 148A(d) of the Income Tax Act, 1961 on 26.07.2022 as well as notice issued under Section 148 of the Income Tax Act, 1961 on 28.07.2022 at Annexure - K(colly.);

B. During the pendency and final disposal of the present petition, Your Lordships may be pleased to stay the operation and implementation of the impugned notice issued under Section 148 of the Income Tax Act, 1961 by the respondent Assessing Officer for the Assessment Year 2013-14 on 28.07.2022 at Annexure - K (colly.);"

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,

C/SCA/462/2023 ORDER DATED: 15/02/2023

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 reasoning without elaborating

the same.

5. Resultantly, the petition is allowed quashing and setting

aside the notice impugned dated 28.07.2022 issued under

Section-148 of the Act alongwith the order under Section-

148A(d) of the Act dated 26.07.2022.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ(DESIG.))

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