SONIA GOKANI,CJ. - (1.)In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann.Com, the respondent issued a notice under Sec. 148A(b) for the A.Y. 2014-15 on 24/5/2022, which have been replied to eventually and the respondent passed an order under Sec. -148A(d) on 26/7/2022. A notice under Sec. -148 as per Finance Act , 2021 came to be passed on 27/7/2022.
(2.)Rule, returnable forthwith. Learned Senior Standing Counsel Mrs. Kalpana Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of notice of rule for and on behalf of respondent.
(3.)On hearing both the sides and also, in wake of decision of this Court in case of Keenara Industries Private Limited Vs. The Income Tax Officer, Surat; Special Civil Application No.17321 of 2022 and allied matters; decided on 7/2/2023, where this Court on the issue of limitation has allowed the plea of petitioner and quashed the notices for the A.Y. 2013-14 and A.Y. 2014-15 issued by the respondent, this petition is also allowed applying the very reasonings without elaborating the same.