Choudhry Finance And Investments ... vs Income Tax Officer, Ward 1(1)(1), ...
2023 Latest Caselaw 1701 Guj

     C/SCA/2813/2023                              ORDER DATED: 20/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2813 of 2023

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      CHOUDHRY FINANCE AND INVESTMENTS PRIVATE LIMITED
                           Versus
           INCOME TAX OFFICER, WARD 1(1)(1), SURAT
==========================================================
Appearance:
MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1
for the Respondent(s) No. 1
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 CORAM:HONOURABLE THE CHIEF JUSTICE MS. JUSTICE
       SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                            Date : 20/02/2023
                             ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI)

1. The petitioner seeks to challenge the notice issued under

Section-148 of the Income Tax Act, 1961 dated 26.07.2022.

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

28.05.2022, 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/2813/2023 ORDER DATED: 20/02/2023

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

"a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari quashing the impugned order under clause (d) of Section 148A dated 26.07.2022 (Annexure F) and consequent notice issued under section 148 of the Act for the assessment year 2014-15 (Annexure A);

b) Pending admission, hearing and final disposal of this petition, restrain the respondent from proceeding further consequent to notice dated 26.07.2022 (Annexure A) and/or passing the order of re- assessment;

c) Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the Petitioner;

d) Any other and further relief deemed just and proper be granted in the interest of justice;

e) To provide for the cost of this petition."

3. Rule made returnable forthwith. Learned Senior

Standing Counsel Mr. Nikunt Raval, assisted by learned

Standing Counsel Mr. Karan Sanghani, waives service of

notice of rule for and on behalf of respondent.

C/SCA/2813/2023 ORDER DATED: 20/02/2023

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 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)

(SANDEEP N. BHATT,J) DIWAKAR SHUKLA