Bhachabhai Turk vs Income Tax Officer, Ward 5
2023 Latest Caselaw 1873 Guj

     C/SCA/3093/2023                              ORDER DATED: 23/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 3093 of 2023

==========================================================
                           BHACHABHAI TURK
                                 Versus
                       INCOME TAX OFFICER, WARD 5
==========================================================
Appearance:
MR SN DIVATIA(1378) for the Petitioner(s) No. 1
for the Respondent(s) No. 1
==========================================================
  CORAM:HONOURABLE THE CHIEF JUSTICE MS. JUSTICE
        SONIA GOKANI
        and
        HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                             Date : 23/02/2023
                              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 28.06.2021.

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

23.05.2022, 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 28.06.2021.

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

C/SCA/3093/2023 ORDER DATED: 23/02/2023

"(a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned order u/s.148A(d) dated 29.07.2022 for A.Y.2013-14 passed by the Respondent [Annexure-A].

(b) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions of quashing and setting aside the impugned the notice u/s 148 of the Act issued by the Respondent on 29.07.2022 for A.Y.2013-14. [ANNEXURE-B]

(c) to call for the records of the proceedings and look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice and order.

(d) Pending the hearing and final disposal of this petition to maintain status quo in the matter and ask the Respondent and its subordinates not to take any action or to do anything in furtherance and pursuance of this impugned order and notice both passed for A.Y.2013-14.

(e) To allow this Petition with cost.

(f) To pass any further or other orders as the Hon'ble Court may deem proper in the interest of justice and in the circumstances of the case."

3. Rule made returnable forthwith. Learned Senior

Standing Counsel Mrs. Kalpana Raval, assisted by learned

C/SCA/3093/2023 ORDER DATED: 23/02/2023

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. 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 28.06.2021 issued under

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

148A(d) on 29.07.2022.

Rule is made absolute to the aforesaid extent.

(SONIA GOKANI,CJ)

(SANDEEP N. BHATT,J) DIWAKAR SHUKLA