Arshi Construction Llp vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 1847 Guj

     C/SCA/3083/2023                                ORDER DATED: 22/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 3083 of 2023

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                  ARSHI CONSTRUCTION LLP
                          Versus
     ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1)
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Appearance:
DARSHAN R PATEL(8486) 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 : 22/02/2023

                        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 23.8.2022. 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 25.5.2022,

which have been replied to eventually and the respondent

passed an order under Section-148A(d) on 3.8.2022. A notice

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

passed on 23.8.2022.

C/SCA/3083/2023 ORDER DATED: 22/02/2023

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

A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notice dated 23.8.2022 under Section 148 of the Income Tax Act, 1961 annexed hereto at Annexure F along with order under Section 148(d) dated 3.8.2022 annexed hereto at Annexure E and all further notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;

B) Pending admission, hearing and final disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 23.8.2022 under Section 148 of the Income Tax Act, 1961 annexed hereto at Annexure F along with order under Section 148A(d) dated 03.8.2022 annexed hereto at Annexure E and all further notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;

      C)       Award the costs of this petition.


      D)       Grant such other and further reliefs as this
      Hon'ble Court deems fit.


3.    Rule       made    returnable      forthwith.        Learned            Senior





      C/SCA/3083/2023                              ORDER DATED: 22/02/2023

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.

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 23.8.2022 issued under

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

148A(d) on 3.8.2022.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ)

(SANDEEP N. BHATT,J) BEENA SHAH