Gujarat HC quashes section 148 notice & section 148A(d) order for AY 2014-15

Vinod Fabrics Private Limited Vs ACIT (Gujarat High Court)

Gujarat High Court quashes Section 148 notice along with order under section 148A(d) for AY 2014-15, Post SC decision in UOI vs. Ashish Agrawal

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT

1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 30.06.2021. 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 18.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 26.08.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.

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