Gujarat HC quashes section 148 notice & section 148A(d) order for AY 2013-14

Taru Pallav Projects Pvt. Ltd. Vs ITO (Gujarat High Court)

Hon. Gujarat High Court quashes Section 148 notice along with order under section 148A(d) for AY 2013-14, Post SC decision in UOI vs. Ashish Agrawal

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.2013-14 on 27.05.2022, which have been replied to eventually and the respondent passed an order under Section-148A(d) on 18.08.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day.

2. 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 18.08.2022 under section 148 of the Income-tax Act, 1961 annexed hereto at Annexure-E alongwith order under Section 148A(d) dated 18.08.2022 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;

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