Shirdi Constructions Private Limited vs The National Faceless Assessment ... on 20 February, 2023

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Gujarat High Court

Shirdi Constructions Private Limited vs The National Faceless Assessment ... on 20 February, 2023

Bench: Sonia Gokani

     C/SCA/2747/2023                                   ORDER DATED: 20/02/2023




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 2747 of 2023

==========================================================
              SHIRDI CONSTRUCTIONS PRIVATE LIMITED
                              Versus
            THE NATIONAL FACELESS ASSESSMENT CENTRE
==========================================================
Appearance:
HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1
MRS KALPANA RAVAL for the Respondent(s) No. 1,2
==========================================================

 CORAM:HONOURABLE THE CHIEF JUSTICE MS. JUSTICE
       SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE SANDEEP N. BHATT

                               Date : 20/02/2023

                              ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI)

1. This petition is preferred under Article 226 of the Constitution of India seeking to challenge the notice dated 30.07.2022 issued under section 148 of the Income Tax Act, 1961 ('the IT Act' hereinafter) as well as the order dated 30.07.2022 passed under section 148A(d) seeking to reopen the income tax assessment of the petitioner for the assessment year 2013-14 on the ground that the notice and order are bad in law and without Page 1 of 4 Downloaded on : Tue Feb 21 21:00:49 IST 2023 C/SCA/2747/2023 ORDER DATED: 20/02/2023 jurisdiction.

2. The prayers sought for by the petitioner are as follow:

"7...

"( a) quash and set aside the impugned notice as well as the impugned order at ANNEXURE "A" to this petition;

(b) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned notice as well as impugned order at ANNEXURE "A" to this petition and stay further proceedings for Assessment Year 2013-14;

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(d) provide for the cost of this petition."

3. Since the issue is covered by the decision of this Court in case of Keenara Industries Private Limited Versus The Income Tax Officer, Ward 1(1)(3), Surat, passed in Special Civil Application No.17321 of 2022 and allied maters, issue Page 2 of 4 Downloaded on : Tue Feb 21 21:00:49 IST 2023 C/SCA/2747/2023 ORDER DATED: 20/02/2023 Urgent Notice to be made returnable forthwith.

4. We have requested learned senior standing counsel, Mrs.Kalpana Raval assisted by the learned advocate, Mr.Karan Sanghani to appear for the respondent.

5. We have heard the learned learned advocates for respective parties.

6. Focusing on the issue of the limitation, as the assessment year here is 2013-14, without giving the separate reasoning those given in case of Keenara Industries Private Limited (supra) this petition deserves to be allowed.

7. Resultantly, this petition is allowed. Notice under section 148 of the IT Act dated 30.07.2022 and impugned order under section 148A(d) dated 30.07.2022 are quashed and set aside.

Page 3 of 4 Downloaded on : Tue Feb 21 21:00:49 IST 2023

C/SCA/2747/2023 ORDER DATED: 20/02/2023

8. Over and above the regular mode of service, direct service through e-mode on official email address is also permitted.

(SONIA GOKANI,CJ) (SANDEEP N. BHATT,J) M.M.MIRZA Page 4 of 4 Downloaded on : Tue Feb 21 21:00:49 IST 2023

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