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Gujarat High Court
Binishaben Jigneshkumar Patel D/O ... vs Union Of India on 2 December, 2025
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/15862/2025 ORDER DATED: 02/12/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 15862 of 2025
With
R/SPECIAL CIVIL APPLICATION NO. 15662 of 2025
With
R/SPECIAL CIVIL APPLICATION NO. 16105 of 2025
With
R/SPECIAL CIVIL APPLICATION NO. 15776 of 2025
With
R/SPECIAL CIVIL APPLICATION NO. 15957 of 2025
With
R/SPECIAL CIVIL APPLICATION NO. 16183 of 2025
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BINISHABEN JIGNESHKUMAR PATEL D/O CHANDUBHAI PARBHUBHAI
RANA
Versus
UNION OF INDIA & ANR.
==========================================================
Appearance:
MR.KAMALKANT VYAS, ADVOCATE FOR MR GOPAL S SUTHAR(11142)
for the Petitioner(s) No. 1
MR. TARUN S. RAJPUT(18456) for the Petitioner(s) No. 1
KARAN G SANGHANI(7945) for the Respondent(s) No. 2
MR PRADIP D BHATE(1523) for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 02/12/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1 Learned advocates appearing for the respective parties
have submitted that the issue raised in these petitions is
already comprehensively dealt with by the Division Bench of
this Court in Special Civil Application No. 9909 of 2022 and
allied matters. However, learned advocate Mr.Kamalkant Vyas
appearing for learned advocate Mr.Gopal Suthar for the
petitioners, has submitted that the order dated 29.08.2024
passed in Writ Petition No. 23573 of 2024 by the Telangana
NEUTRAL CITATION
C/SCA/15862/2025 ORDER DATED: 02/12/2025
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High Court, has not been appropriately dealt with by the
Division Bench of this Court in the said judgement.
2 We have examined the issue raised in the present writ
petitions as well as the comprehensive judgement passed by
the Division Bench of this Court taking into account array of
judgements, including of various High Courts as well as the
Supreme Court and ultimately, the Co-ordinate Bench has
held thus:
"31. Therefore, the logical conclusion which can be deduced from
reading of the provisions of the Act together with the intention of
the legislature and the Scheme, 2022, we are of the opinion that so
far as issuance of notice under Section 148 of the Act is concerned,
the contention raised on behalf of the Revenue based upon the
Office Memorandum of the Central Board of Direct Taxes dated
20th February, 2023 which is even considered by the Hon'ble
Bombay High Court would be in line of the legislative intent so as
to operate the two aspects separately, one by issuance of notice
under Section 148 of the Act by automated allocation and other by
conducting assessment or reassessment proceedings under Section
147 of the Act in a faceless manner to the extent as provided under
Section 144B of the Act.
32. In view of the above opinion, we are not analysing the
judgments rendered by the various High Courts as the line of
reasoning adopted by us is totally different than what is adopted by
the various High Courts by interpreting the scope, intent and
impact of Section 144B of the Act which has been come into statute
book with effect from 01.04.2022.
33. In view of the foregoing reasons, so far as the issue, with
regard to the challenge to the assumption of jurisdiction to issue
the notice under Section 148 of the Act by the Jurisdictional
Assessing Officer, fails and the notices issued by the Jurisdictional
Assessing Officer under Section 148 of the Act after 01.04.2022 are
held to be valid and legal.
34. So far as the issue on merits are concerned, each matter
shall be considered on merits separately. Hence, Registry to list
the matters in due course separately, so as to decide the same on
merits as per the challenge on merits made in each matter."
NEUTRAL CITATION
C/SCA/15862/2025 ORDER DATED: 02/12/2025
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3 Thus, we find that the issue is squarely covered by the
observations of the Co-ordinate Bench and we do not find any
convincing reasons to take the divergent view. The present
writ petitions are rejected in view of the common oral order
dated 17.09.2025 passed in Special Civil Application No. 9909
of 2022.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
BIMAL /35, 32,34,36,40 & 4
