PANKAJ AMBALAL PATEL vs. INCOME TAX OFFICER, WARD 1(3)(1)

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SCA/19721/2022HC GujaratGJHC24062480202207 February 2023Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MRS. JUSTICE MAUNA M. BHATT13 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Gujarat allowed the petitions. The primary ground for allowing the petitions was the issue of limitation. The Court found that the notices issued under Section 148 of the Income Tax Act, 1961, and the impugned orders passed under Section 148A(d) of the Act were indeed barred by limitation. Consequently, the Court quashed and set aside these notices and orders. The reasoning for this decision is that the authorities failed to comply with the statutory time limits prescribed for issuing such notices and passing orders. The ratio decidendi is that any action taken by the tax authorities beyond the period of limitation is invalid and liable to be set aside. The operative direction was to quash and set aside the notices and orders, and accordingly, all the petitions were disposed of.

What were the facts?

The judgment concerns numerous Special Civil Applications filed before the High Court of Gujarat at Ahmedabad. The petitioners are identified as Keenara Industries Private Limited and other entities. The respondent is the Income Tax Officer, Ward 1(1)(3), Surat. The assessment years are not explicitly stated but the petitions challenge notices under Section 148 and orders under Section 148A(d) of the Income Tax Act, 1961. The core of the dispute revolves around the validity of these notices and orders, specifically concerning the ground of limitation. The procedural history indicates that these are numerous petitions heard together and decided by a common CAV judgment.

What were the issues?

1. Whether the notices issued under Section 148 of the Income Tax Act, 1961, and the consequent orders passed under Section 148A(d) of the Act are barred by limitation, thereby rendering them invalid? Assessee's Contentions: The petitioners, represented by various senior advocates, argued that the notices and orders were issued beyond the prescribed period of limitation. They contended that the authorities failed to adhere to the statutory time limits for issuing such notices and passing consequential orders, making them liable to be quashed and set aside. Revenue's Contentions: The revenue, represented by learned senior standing counsel, did not have its contentions recorded in the provided excerpt of the judgment. The judgment focuses solely on the outcome and the reasoning for allowing the petitions.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(d)

AI-generated summary — verify with the full judgment below

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 17321 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21192 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21194 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17140 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17230 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20113 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17331 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25913 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17444 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21316 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17487 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17491 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17492 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17501 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17503 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17603 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17641 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17653 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17707 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17750 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17817 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17953 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17984 of 2022 With Page 1 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 R/SPECIAL CIVIL APPLICATION NO. 17965 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 17968 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18253 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18523 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18532 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18549 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18552 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18578 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18591 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18713 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18785 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18884 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 18949 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19088 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19117 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19145 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19180 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19239 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19240 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19242 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19257 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19258 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19260 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19290 of 2022 Page 2 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 With R/SPECIAL CIVIL APPLICATION NO. 19311 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19313 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19408 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19411 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19418 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19419 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19455 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19471 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19514 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19534 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19538 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19566 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19568 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19569 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19719 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19721 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19736 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19750 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19867 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19871 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19895 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19948 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19960 of 2022 With Page 3 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 R/SPECIAL CIVIL APPLICATION NO. 19990 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20105 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 19992 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20032 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20050 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20068 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20082 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20112 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20121 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20265 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20305 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20326 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20352 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20353 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20355 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20362 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20364 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20430 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20490 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20521 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20533 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20613 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20752 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20761 of 2022 Page 4 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 With R/SPECIAL CIVIL APPLICATION NO. 20770 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20775 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20786 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20919 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20984 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20985 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21018 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21061 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21097 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21118 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21151 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21239 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21286 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21374 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21376 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21383 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21527 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21624 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21708 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21751 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22060 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22141 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22180 of 2022 With Page 5 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 R/SPECIAL CIVIL APPLICATION NO. 22206 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22244 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22278 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22312 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22341 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22343 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22346 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22347 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22383 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22384 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22393 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22396 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22398 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22399 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22410 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22415 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22416 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22446 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22596 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22708 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22710 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22712 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22714 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22716 of 2022 Page 6 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 With R/SPECIAL CIVIL APPLICATION NO. 22717 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22718 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22720 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22721 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22722 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22725 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22728 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22769 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22773 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22838 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22842 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22864 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22865 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22868 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22871 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22876 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22877 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22880 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22882 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22895 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22949 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22960 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22963 of 2022 With Page 7 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 R/SPECIAL CIVIL APPLICATION NO. 22971 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22973 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 22974 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23000 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23018 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23105 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23133 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23134 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23136 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23139 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23140 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23142 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23143 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23188 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23189 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23190 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23205 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23206 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23208 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23209 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23211 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23216 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23220 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23223 of 2022 Page 8 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 With R/SPECIAL CIVIL APPLICATION NO. 23224 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23226 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23227 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23228 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23229 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23232 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23233 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23234 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23245 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23247 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23253 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23269 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23270 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23271 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23777 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23845 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23852 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23854 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23855 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23931 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23934 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24238 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24333 of 2022 With Page 9 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 R/SPECIAL CIVIL APPLICATION NO. 24335 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24503 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24505 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24508 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24510 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24556 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24557 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24558 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24562 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24693 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24695 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24704 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24722 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24777 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24938 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 24941 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25319 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25321 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25330 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25339 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25348 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25352 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25367 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25502 of 2022 Page 10 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 With R/SPECIAL CIVIL APPLICATION NO. 25506 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25510 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25521 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25523 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25524 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25528 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25535 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25536 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25605 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25617 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25914 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25916 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25922 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25925 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25928 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25955 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25957 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 25959 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 26024 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 26215 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 26256 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 26348 of 2022

FOR APPROVAL AND SIGNATURE:

Page 11 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023

HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI

and HONOURABLE MRS. JUSTICE MAUNA M. BHATT

========================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder ? ========================================================== KEENARA INDUSTRIES PRIVATE LIMITED Versus THE INCOME TAX OFFICER, WARD 1(1)(3), SURAT ========================================================== Appearance: LD.SENIOR ADVOCATE MR TUSHAR HEMANI, WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) LD.SR.ADV.MR SOPARKAR ASSISTED BY LD.ADV.MR.B.S.SOPARKAR for the Petitioner(s) LD.SR.ADV.MR.R.K.PATEL ASSISTED BY LD.ADV.D.R.PATEL LD.ADV.MR.DHARAN GANDHI for the Petitioner(s) LD.ADV.NISHIT GANDHI ASSISTED BY LD.ADV.MS.NIDHI VYAS for the petitioner (s) LD.ADV.MR.MANISH J SHAH for the Petitioner(s) LD.ADV.MR.SUDHIR MEHTA for the Petitioner(s) LD.ADV. MR.DHINAL SHAH for the Petitioner(s) LD.ADV.MR.JIMI S PATEL for thePetitioner(s) LD.ADV.MR.S.N.DIVATIA for the Petitioner LD.SR.STANDING COUNSEL, MR NIKUNT RAVAL FOR MRS KALPANAK RAVAL(1046) for the Respondent(s) LD.SR. STANDING COUNSEL, MR.VARUN PATEL for the Respondent(s) ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MRS. JUSTICE MAUNA M. BHATT

Page 12 of 13

C/SCA/17321/2022 CAV JUDGMENT DATED: 07/02/2023 Date : 07/02/2023

OPERATIVE CAV JUDGMENT (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Resultantly, these petitions are allowed. Notices under section 148 of the IT Act and impugned orders under section 148A(d) of the IT Act are quashed and set aside on the ground of limitation. All the petitions are accordingly disposed of. (SONIA GOKANI, J) (MAUNA M. BHATT,J) M.M.MIRZA Page 13 of 13

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