Shivganga Builders Pvt. Ltd vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 1814 Guj

     C/SCA/20338/2022                           ORDER DATED: 21/02/2023




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 20338 of 2022

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                 SHIVGANGA BUILDERS PVT. LTD.
                           Versus
      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1)
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Appearance:
HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1,2
MRS KALPANAK RAVAL(1046) 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. 2013-14 on 27.05.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 27.07.2022. A

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

passed on 28.07.2022.

C/SCA/20338/2022 ORDER DATED: 21/02/2023

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

A) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions to quash and set aside the impugned notice issued under Section 148A(b) of the Act dated 27.05.2022 (at Annexure I) and order passed under Section 148A(d) dated 27.07.2022 (at Annexure L) and notice under 148 dated 28.07.2022 (at Annexure M);

C) During the pendency and final disposal of the present petition Your Lordships may be pleased to stay the reassessment proceedings pursuant to notice under Section 148 dated 28.07.2022 (at Annexure M) and further be pleased to stay implementation, execution and operation of order dated 27.07.2022 passed under Section 148A(d) at (Annexure L);

D) Pass any such other and/or further orders that may be thought just and proper in the facts and circumstances of the present case."

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/20338/2022 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. 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 28.07.2022 issued under

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

148A(d) of the Act dated 27.07.2022.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ)

(SANDEEP N. BHATT,J) Bhoomi