Jayshreeben Jyotindrabhai Desai vs Income Tax Officer Ward 1
2023 Latest Caselaw 1717 Guj

     C/SCA/25108/2022                              ORDER DATED: 20/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
             R/SPECIAL CIVIL APPLICATION NO. 25108 of 2022
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                    JAYSHREEBEN JYOTINDRABHAI DESAI
                                 Versus
                       INCOME TAX OFFICER WARD 1
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Appearance:
MR TEJ SHAH(5743) for the Petitioner(s) No. 1
MRS KALPANA RAVAL for the Respondent(s) No. 1
NOTICE SERVED BY DS 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 29.07.2021. 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 23.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 28.07.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.

C/SCA/25108/2022 ORDER DATED: 20/02/2023

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

"6...

a. To quash and set aside the impugned notices u/s.148 dt.29.07.2022 (Annexure A) and u/s.148A(b) dt.23.05.2022 (Annexure B) and; the impugned order u/s.148A(d) dt.28.07.2022(Annexure D).

b. Pending admission and final hearing, stay the implementation and operation of the impugned notices/orders (supra) and further proceedings in pursuance to the same for A.Y.2013-14;

c. Provide for cost of this petition;

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

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

C/SCA/25108/2022 ORDER DATED: 20/02/2023

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 29.07.2022 issued under Section-148 of the Act along with the order under Section-148A(d) dated 28.07.2022.

6. Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ)

(SANDEEP N. BHATT,J) M.M.MIRZA