Nishil Surendra Marfatia vs The Deputy Commissioner Of Income ...
2023 Latest Caselaw 1767 Guj

     C/SCA/2781/2023                                    ORDER DATED: 21/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2781 of 2023

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                  NISHIL SURENDRA MARFATIA
                            Versus
     THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1),
                          VADODARA
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Appearance:
MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1
MR NIKUNT 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. 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

23.05.2022, which have been replied to eventually and the

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

30.07.2022. A notice under Section-148 as per Finance Act,

2021 came to be passed on the very day.

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

C/SCA/2781/2023 ORDER DATED: 21/02/2023

"(a) quash and set aside the impugned notice as well as the impugned order at ANNEXURE "A (Colly.)" to this petition;

(b) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned notice as well as impugned order at ANNEXURE "A (Colly.)" to this petition and stay further proceedings for Assessment Year 2014-15;

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(d) provide for the cost of this petition."

3. Rule made returnable forthwith. Learned Senior

Standing Counsel Mr. Nikunt Raval 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; 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.

C/SCA/2781/2023 ORDER DATED: 21/02/2023

5. Resultantly, the petition is allowed quashing and setting

aside the notice impugned dated 30.07.2022 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