Prakashbhai Nagjibhai Gangani vs Income Tax Officer, Ward 3(3)(1), ...
2023 Latest Caselaw 1807 Guj

     C/SCA/2901/2023                             ORDER DATED: 21/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2901 of 2023
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                   PRAKASHBHAI NAGJIBHAI GANGANI
                                Versus
                INCOME TAX OFFICER, WARD 3(3)(1), SURAT
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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 : 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 30.7.2022. 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 2.6.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 30.7.2022. A

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

passed on the very day.

C/SCA/2901/2023 ORDER DATED: 21/02/2023

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 (Annexure E) and consequent notice dated 30.7.2022 (Annexure A) issued under Section 148 of the Act for the assessment year 2014-15

b) Pending the admission, hearing and final disposal of this petition, restrain the respondent from proceeding further consequent to notice dated 30.7.2022 (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 petition.

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 Mrs. Kalpana Raval, assisted by learned

Standing Counsel Mr. Karan Sanghani, waives service of

notice of rule for and on behalf of respondent.

C/SCA/2901/2023 ORDER DATED: 21/02/2023

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. 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 30.7.2022 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) BEENA SHAH