Vishal Fabrics Limited vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 1794 Guj

     C/SCA/2987/2023                             ORDER DATED: 21/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2987 of 2023

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                   VISHAL FABRICS LIMITED
                           Versus
     ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 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 23.04.2021. 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. 2014-15 on 18.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 29.07.2022. A

notice under Section-148 as per Finance Act, 2021 came to be

passed on 30.07.2022.

C/SCA/2987/2023 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 under clause (d) of Section 148A dated 29.07.2022 Annexure-H and consequent notice dated 30.07.2022 u/s. 148 of the Act at Annexure-I.

C) Pending admission, hearing and final disposal of the present petition, be pleased to stay the implementation, operation and execution of the impugned order under clause (d) of Section 148A dated 29.07.2022 Annexure-H and consequent notice dated 30.07.2022 u/s. 148 of the Act at Annexure-I.

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/2987/2023 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 30.07.2022 issued under

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

148A(d) of the Act dated 29.07.2022.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ)

(SANDEEP N. BHATT,J) Bhoomi