[Cites 10, Cited by 0]
Gujarat High Court
M/S Ammann India Private Limited vs Assistant Commissioner Of Income Tax, ... on 12 March, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/22394/2022 JUDGMENT DATED: 12/03/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 22394 of 2022
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
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Approved for Reporting Yes No
✔
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M/S AMMANN INDIA PRIVATE LIMITED
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE GANDHINAGAR
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Appearance:
MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1
MR AADITYA BHATT for the Respondent (s) No. 1
MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 12/03/2026
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Heard learned advocate Mr. Dhinal Shah for the petitioner and
learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondent.
2. This petition is filed under Article 226 of the Constitution of India
challenging the notice under section 148 of the Income Tax Act, 1961 (For
short "the Act") dated 27.08.2022 on the ground that the notice and the
order would be invalid and time barred.
3. Brief facts of the case are that the respondent Assessing Officer
issued notice dated 17.05.2021 under section 148 of the Act for the
Assessment Year 2016-2017 during the extended time period as per
NEUTRAL CITATION
C/SCA/22394/2022 JUDGMENT DATED: 12/03/2026
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Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance,
2020 [(2020) 422 ITR (St.) 116] (For short "TOLA").
4. In view of the decision of Hon'ble Apex Court in case of Union of
India and others v. Ashish Agarwal reported in (2022) 444 ITR 1 (SC), the
aforesaid notice was to be treated as notice under section 148A(b) of the
Act which has come into statute with effect from 01.04.2021.
5. The Hon'ble Apex Court in case of Union of India v. Rajeev Bansal
reported in (2024) 469 ITR 46 (SC) has laid down the law to consider such
notice as valid notice or invalid notice depending upon the surviving time
left between the date of issuance of notice under section 148 of the Act
read with section 3(1) of TOLA upto 30.06.2021 and the issuance of notice
under section 148 pursuant to the directions issued by the Hon'ble Apex
Court in case of Ashish Agarwal (supra).
6. This Court in case of Dhanraj Govindram Kella v. Income Tax
Officer, Ward(2), Surendranagar (Judgment dated 08.07.2025 rendered in
Special Civil Application No.6387 of 2023 and allied matters) has
considered in detail the submissions made by both the sides and has held
as under:
"65. The alternative contention of the petitioner as to whether notices
would be valid notice or invalid notice considering 'surviving time'
between the date of the issuance of notices under TOLA and 30 th June,
2021 or not is required to be considered and for that each matter has to be
considered separately on the basis of the facts of case considering the date
of issuance of notices under section 148 under TOLA by the Revenue and
thereafter date of supplying information to the assessee and date of
passing of order under section 148A(d) and date of issuance of notice
under section 148 of the Act so as to consider whether issuance of notice
under section 148 of the Act is within 'surviving time' as per the direction
of Hon'ble Apex Court in case of Rajeev Bansal (supra) or not.
66. So far as Assessment Years 2013-2014 and 2014-2015 are concerned,
the period of three years from the end of the assessment year would be
over prior to 20.03.2020 and the period of six years would be over
between 20.03.2020 and 30.06.2021. Therefore, the notices issued under
section 148 of the Act under old regime between 01.04.2021 and
30.06.2021 as per TOLA, will be a valid notice if the notice under section
NEUTRAL CITATION
C/SCA/22394/2022 JUDGMENT DATED: 12/03/2026
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148 of the Act under new regime is issued within the period of 'surviving
time' as per the directions issued by Hon'ble Apex Court in case of Rajeev
Bansal (supra). For the Assessment Years 2016-2017 and 2017-2018 are
concerned, the notice issued under section 148 of the Act under old
regime between 01.04.2021 and 30.06.2021 under TOLA would be
considered to be issued within three years from the end of the relevant
assessment year as three years would complete within the period of
20.03.2020 and 30.06.2021.
67. Therefore, in facts of these petitions, following data is required to be
considered to find out 'surviving time' to decide as to whether the
impugned notices under section 148 of the Act issued under the new
regime as per the decision of Hon'ble Apex Court in case of Ashish
Agarwal (supra) would be valid notice or not in view of the decision of the
Hon'ble Apex Court in case of Rajeev Bansal (supra):
SCA NO AY Date of notice No of days of Date of providing
under section 148 surviving time information under
under TOLA available till section 148A(b)
30.06.2021
6387/2023 2013-2014 17.06.2021 13 26.05.2022
5688/2023 2014-2015 09.06.2021 21 23.05.2022
22260/2022 2016-2017 30.06.2021 1 23.05.2022
996/2023 2017-2018 30.06.2021 1 24.05.2022
SCA NO Due date of filing Date of reply:- Date of order Last date for issuance
reply under section of notice under section
148A(d) and 148 as per surviving
notice under time:-
section 148:-
6387/2023 09.06.2022 04.06.2022 29.07.2022 22.06.2022
5688/2023 06.06.2022 - 27.07.2022 27.06.2022
22260/2022 07.06.2022 06.07.2022 30.07.2022 14.06.2022
996/2023 11.06.2022 10.06.2022 19.07.2022 18.06.2022
68. It is apparent from the above details that impugned notice under
section 148 of the Act is issued beyond the period of 'surviving time' as
per the direction of Hon'ble Apex Court in case of Rajeev Bansal
(supra)and therefore, such notices would be invalid notices.
69.The impugned notices issued under section 148 of the Act are
accordingly quashed and set aside being invalid having been issued
beyond the 'surviving time'. Accordingly, impugned orders passed under
section 148A(d) of the Act would also not survive and are accordingly,
quashed and set aside. Subsequent proceedings, if any, undertaken by the
respondent would not survive and are also quashed and set aside.
70. Rule is made absolute to the aforesaid extent. No order as to costs."
NEUTRAL CITATION
C/SCA/22394/2022 JUDGMENT DATED: 12/03/2026
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7. In the facts of the case, the respondent Assessing Officer has
provided information pursuant to the directions issued by the Hon'ble Apex
Court in case of Ashish Agarwal (supra) on 21.06.2022 and therefore,
considering 15 days' time to file reply by the assessee, the due date would
be 06.07.2022. The petitioner filed reply on 06.07.2022. The order under
section 148A(d) of the Act was issued on 27.08.2022 and notice under
Section 148 of the Act was issued on 27.08.2022. However, considering the
period of limitation from the date of issuance of notice under section 148
read with TOLA upto 30.06.2021, the limitation for issuance of notice
under section 148 of the Act applying the decision of Hon'ble Apex Court
in case of Ashish Agarwal (supra) as well as Rajeev Bansal (supra),
would be 19.08.2022.
8. Learned Senior Standing Counsel Mr. Aaditya Bhatt has verified the
above dates and could not controvert the same.
9. In view of above, the impugned notice dated 27.08.2022 issued
under Section 148 of the Act be invalid notice as the said notice is issued
after 19.08.2022 as per the decision of Hon'ble Apex Court in case of
Ashish Agarwal (supra). Therefore, the impugned notice having been
issued beyond the 'surviving time' would be invalid notice as held by the
Hon'ble Apex Court in case of Rajeev Bansal (supra) in the following
paragraph no. 114 (g) and (h) of the judgment:
"114. In view of the above discussion, we conclude that:
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(g) The time during which the show-cause notices were deemed to be
NEUTRAL CITATION
C/SCA/22394/2022 JUDGMENT DATED: 12/03/2026
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stayed is from the date of issuance of the deemed notice between April 1,
2021 and June 30, 2021 till the supply of relevant information and
material by the Assessing Officers to the assessees in terms of the
directions issued by this court in Union of India v. Ashish Agarwal
[(2022) 444 ITR 1 (SC); (2023) 1 SCC 617.] , and the period of two weeks
allowed to the assessees to respond to the show-cause notices; and
(h) The Assessing Officers were required to issue the reassessment
notice under section 148 of the new regime within the time limit
surviving under the Income-tax Act read with the Taxation and other
Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. All
notices issued beyond the surviving period are time barred and liable to
be set aside."
10. In view of foregoing reasons, impugned order dated 27.08.2022 and
notice dated 27.08.2022 are hereby quashed and set aside and all
consequential proceedings are also quashed and set aside. Rule is made
absolute.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
phalguni/172
