Uni Colloids Impex Private Limited vs Assistant Commissioner Of Income Tax, ... on 14 February, 2023

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Gujarat High Court

Uni Colloids Impex Private Limited vs Assistant Commissioner Of Income Tax, ... on 14 February, 2023

Bench: A.J.Desai

    C/SCA/20110/2022                         ORDER DATED: 14/02/2023




         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
          R/SPECIAL CIVIL APPLICATION NO. 20110 of 2022
==========================================================
           UNI COLLOIDS IMPEX PRIVATE LIMITED
                         Versus
  ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4(1)(1),
                      AHMEDABAD
==========================================================
Appearance:
MR B S SOPARKAR(6851) for the Petitioner(s) No. 1
MRS KALPANAK RAVAL(1046) for the Respondent(s) No. 1
==========================================================
 CORAM:HONOURABLE MR. JUSTICE A.J.DESAI
         and
         HONOURABLE MS. JUSTICE NISHA M. THAKORE
                    Date : 14/02/2023
                       ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.J.DESAI) 1.0. Rule. Mr. Nikunt Raval, learned advocate waives service of Rule on behalf of the respondent no.1. With the consent of the learned advocates for the respective parties, present petition is taken up for final hearing today.

2.0. By way of the present petition under Article 226 of the Constitution of India, the petitioner -assessee has challenged the notice dated 13.04.2021 as well as orders dated 27.07.2022 passed by the respondent authority. The challenge to the notice and the order is mainly on the ground of limitation.

3.0. Today, learned advocates for the respective parties by relying upon the decisions of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal reported in (2022) 138 Taxmann. Com and decision of this Court in the case of Keenara Industries Private Limited vs. The Income Tax Officer, Surat and Page 1 of 2 Downloaded on : Wed Feb 15 20:55:30 IST 2023 C/SCA/20110/2022 ORDER DATED: 14/02/2023 allied matters rendered in Special Civil Application No.17321 of 2022 dated 7.2.2023 would submit that the principle laid down by the Hon'ble Supreme Court and this Court in the aforesaid decisions are applicable to the facts of the present case and therefore, notice and the orders passed by the respondent authority are required to be quashed and set aside. In support of the aforesaid submission, Mr. Soparkar, learned advocate for the petitioner has also relied upon the decision of this Court rendered in Special Civil Application No.2049 of 2023 dated 08.02.2023. Mr. Soparkar, therefore, submits that petition may be allowed.

4.0. On the other hand, Mr. Raval, learned advocate for the respondent has opposed the present petition.

5.0. Having heard the learned advocates for the respective parties and considering the ratio laid down by the Hon'ble Supreme Court in the case of Ashish Agarwal (supra) and ratio laid down by this Court in the case of Keenara Industries Private Limited (supra), we are of the opinion that petition requires consideration. Resultantly, the petition is allowed by quashing and setting aside the impugned notice issued under Section 148 dated 13.04.2021 as well as orders dated 27.07.2022 passed by the respondent authority. Rule is made absolute to the aforesaid extent.

(A.J.DESAI, J) (NISHA M. THAKORE,J) KAUSHIK J. RATHOD Page 2 of 2 Downloaded on : Wed Feb 15 20:55:30 IST 2023

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