Nihalani Kalpna Satram v. Dy. Commissioner Of Income Tax, Circle 2(1)(1), Vadodar

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 20239 of 2022 ========================================================== NIHALANI KALPNA SATRAM Versus DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODAR ========================================================== Appearance:DILIPKUMAR U PRAJAPATI(8344) for the Petitioner(s) No. 1MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 1========================================================== CORAM:HONOURABLE THE CHIEF JUSTICE (DESIGNATE) MS. JUSTICE SONIA GOKANIandHONOURABLE MR. JUSTICE SANDEEP N. BHATT Date : 14/02/2023 ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE (DESIGNATE) MS. JUSTICESONIA GOKANI) 1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 27.07.2022. Inview of judgment in case of Union of India Vs. Ashish Agarwal(2022) 138 Taxmann. Com, the respondent issued a noticeunder Section-148A(b) for the A.Y. 2014-15 on 23.05.2022,which have been replied to eventually and the respondentpassed an order under Section-148A(d) on 27.07.2022. Anotice under Section-148 as per Finance Act, 2021 came to bepassed on the very day. 2.The challenge is made by way of following main prayers:- “8(A) To issue a writ of certiorari and/or a writ ofmandamus and/or any other writ, direction or order toquash and set aside the impugned notice dated27.07.2022 under Section 148 annexed at Annexure-’A’for proceeding and completing reassessment proceedings. B.Pending admission, hearing and disposal of thispetition, ad-interim relief be granted and the respondentbe ordered to restrain from enforcing compliance of theimpugned notice dated 27.07.2022 under Section 148annexed at Annexure-A and/or taking any steps in thisregard including ex-parte order.” 3.Rule made returnable forthwith. Mr. Nikunt Raval,learned standing counsel waives service of notice of rule forand on behalf of respondent. 4.On hearing both the sides and also, in wake of decisionof this Court in case of Keenara Industries Private LimitedVs. The Income Tax Officer, Surat and allied matters; SpecialCivil Application No.17321 of 2022; decided on 07.02.2023,where this Court on the issue of limitation has allowed theplea 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 reasoning without elaboratingthe same. 5.Resultantly, the petition is allowed quashing and settingaside the notice impugned dated 27.07.2022 issued underSection-148 of the Act. Rule is made absolute to the aforesaid extent. (SONIA GOKANI,CJ(DESIG.)) M.H. DAVE (SANDEEP N. BHATT,J)