Gujarat High Court
Arihant Gems And Jewellers Pvt. Ltd vs The Income Tax Officer, Ward 1(1)(1) on 21 February, 2023
Author: Sonia Gokani
Bench: Sonia Gokani
C/SCA/3006/2023 ORDER DATED: 21/02/2023
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 3006 of 2023
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ARIHANT GEMS AND JEWELLERS PVT. LTD.
Versus
THE INCOME TAX OFFICER, WARD 1(1)(1)
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Appearance:
DARSHAN R PATEL(8486) for the Petitioner(s) No. 1
MRS KALPANA RAVAL, for the Respondent(s) No. 1
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CORAM:HONOURABLE THE CHIEF JUSTICE MS. JUSTICE
SONIA GOKANI
and
HONOURABLE MR. JUSTICE SANDEEP N. BHATT
Date : 21/02/2023
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 21.07.2022 issued under section 148 of the Income Tax Act, 1961 ('the IT Act' hereinafter) as well as the order dated 21.07.2022 passed under section 148A(d) seeking to reopen the income tax assessment of the petitioner for the assessment year 2014-15 on the ground that the notice and order are bad in law and without Page 1 of 4 Downloaded on : Fri Feb 24 20:41:41 IST 2023 C/SCA/3006/2023 ORDER DATED: 21/02/2023 jurisdiction.
2. The prayers sought for by the petitioner are as follow:
"III...
"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 21.07.2022 under Section 148 of the Income Tax Act, 1961 annexed hereto at Annexure-'F' along with order under Section 148A(d) dated 21.07.2022 annexed hereto at Annexure-'E' 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 21.07.2022 under section 148 of the Income Tax Act, 1961 annexed hereto at Annexure -'F' along with order under Section 148A(d) dated 21.07.2022 annexed heretoat Annexure-'E' and all further notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition;Page 2 of 4 Downloaded on : Fri Feb 24 20:41:41 IST 2023
C/SCA/3006/2023 ORDER DATED: 21/02/2023 C) Award the costs of this petition.
D) Grant such other and further reliefs as this Hon'ble Court deems fit."
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 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 Page 3 of 4 Downloaded on : Fri Feb 24 20:41:41 IST 2023 C/SCA/3006/2023 ORDER DATED: 21/02/2023 limitation, as the assessment year here is 2014-15, 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 21.07.2022 and impugned order under section 148A(d) dated 21.07.2022 are quashed and set aside.
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 : Fri Feb 24 20:41:41 IST 2023