SUPRE CREATIVE SPARES PVT. LTD. V. THE INCOME TAX OFFICER, WARD 4(1)(1), AHMEDABAD

SCA/2037/2023

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Super Creative Spares Pvt. Ltd. filed a petition challenging a notice issued under Section-148 of the Income Tax Act, 1961, dated 09.06.2021, and subsequent actions taken under Section-148A for the assessment year 2014-15. The petitioner contested the validity of these notices and orders, seeking their quashing. The court referenced the judgment in Union of India Vs. Ashish Agarwal and its own recent decision in Keenara Industries Private Limited Vs. The Income Tax Officer, Surat, which addressed similar issues of limitation concerning the issuance of such notices. The court found merit in the petitioner's arguments and allowed the petition, quashing the impugned notice and order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 746507 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 08-02-2023
• Assessment Year: misc
• Other Referred Cases: Union of India Vs. Ashish Agarwal, Keenara Industries Private Limited Vs. The Income Tax Officer, Surat and allied matters
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: KALPANA RAVAL; KARAN SANGHANI
• Assessee Lawyers: DARSHAN PATEL
• Keywords: Certiorari; Certiorari; Income Tax; Mandamus; Notice; Quash; Reassessment
• Section: 148; 148A(b); 148A(d)

Judgement Text

"C/SCA/2037/2023 ORDER DATED: 08/02/2023 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2037 of 2023 ========================================================== SUPER CREATIVE SPARES PVT. LTD. Versus THE INCOME TAX OFFICER, WARD 4(1)(1), AHMEDABAD ========================================================== Appearance: DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 MS KALPANA N. RAVAL, SR. STANDING COUNSEL WITH MR KARAN SANGHANI, ADVOCATE for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE SANDEEP N. BHATT Date : 08/02/2023 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Draft amendment is allowed. The same shall be carried out at the earliest. 2. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 09.06.2021. 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.2014-15 on 24.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 20.07.2022. A Page 1 of 3 C/SCA/2037/2023 ORDER DATED: 08/02/2023 notice under Section-148 as per Finance Act, 2021 came to be passed on the very day. 3. The challenge is made by way of following prayers:- 7III(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 20.07.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 20.07.2022 annexed hereto at Annexure-D 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 disposal of this petition, ad-interim relief be granted and the respondent be ordered to restrain from enforcing compliance of the impugned notice dated 20.07.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 20.07.2022 annexed hereto at Annexure- D 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.” 4. Rule made returnable forthwith. Ms. Kalpana Raval, learned senior standing counsel assisted by Mr. Karan Page 2 of 3 C/SCA/2037/2023 ORDER DATED: 08/02/2023 Sanghani, learned advocate waives service of notice of rule for and on behalf of respondent. 5. 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 and allied matters; Special Civil Application No.17321 of 2022; 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. 6. Resultantly, the petition is allowed quashing and setting aside the notice impugned dated 20.07.2022 issued under Section-148 of the Act alongwith the order under Section- 148A(d) of the self-same date. Rule is made absolute to the aforesaid extent. (SONIA GOKANI, J) (SANDEEP N. BHATT,J) A. B. VAGHELA Page 3 of 3 "