Gujarat High Court
Surbhi Organics Pvt. Ltd vs Income Tax Officer, Ward 4(1)(1), ... on 21 February, 2023
Bench: Sandeep N. Bhatt
C/SCA/3008/2023 ORDER DATED: 21/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 3008 of 2023
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SURBHI ORGANICS PVT. LTD.
Versus
INCOME TAX OFFICER, WARD 4(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
MRS KALPANA RAVAL 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 : 21/02/2023
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 20.04.2021. 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 20.07.2022. A
notice under Section-148 as per Finance Act, 2021 came to be
passed on the very day.
C/SCA/3008/2023 ORDER DATED: 21/02/2023
2. The challenge is made by way of following prayers:-
A) Your Lordships may be pleased to admit and
allow this petition.
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
20.07.2022 u/s 148A(d) at Annexure-E and notice
dated 20.07.2022 u/s. 148 of the Act at Annexure-F.
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 20.07.2022 u/s 148A(d) at
Annexure-E and notice dated 20.07.2022 u/s. 148 of
the Act at Annexure-F.
D) Your Lordships may be pleased to grant any
other and further relief which may be deemed fit and
proper in the interest of justice."
3. Rule made returnable forthwith. Learned Senior
Standing Counsel Mrs. Kalpana Raval, assisted by learned
Standing Counsel Mr. Karan Sanghani, waives service of
C/SCA/3008/2023 ORDER DATED: 21/02/2023
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; 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 20.07.2022 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)
Bhoomi
