IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 13027 of 2025 ==========================================================

MONAL YASHWANTBHAI THAKKAR Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1)

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Appearance:

MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE THE CHIEF JUSTICE MRS.

JUSTICE SUNITA AGARWAL and HONOURABLE MR.JUSTICE D.N.RAY Date : 26/09/2025

ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL)

1. Mr. Mihir Joshi, learned Senior Counsel appearing for the petitioner would submit that by means of the order dated 22.09.2025 passed by the Revenue, the objections taken by the petitioner about the notices issued in the month of July and August, 2025 being time barred, has been rejected.

2. An affidavit to bring on record the said order has been filed in the Registry today only. By placing the order dated 22.09.2025 before us, it is sought to be submitted that the objections filed by the petitioner about the notice being time barred had been rejected taking aid of provisions of Section 153(6)(i) of the Income Tax Act, 1961 (hereinafter referred to as “the Act, 1961”). The submission is that the said provision cannot be imported into the cases of assessment under Section 153A of the Act, 1961, the procedure whereof is guided by the provisions of Section 153B of the Act, 1961. Section 153B containing procedure for assessment or reassessment in a case of search or seizure under Section 153A starts with a non-obstante clause, giving overriding effect to the procedure prescribed therein to any other procedure as contained in Section 153 of the Act, 1961.

3. The submission is that the time period for the notices in a search case under Section 153A had expired on 31.05.2017/26.07.2025. However, the period of stay, as granted by the Apex Court in Special Leave to Appeal filed by the petitioner herein between 04.01.2017 and 27.02.2025 can be excluded from the total period of limitation to be computed for issuance of notice under Section 142(1)A of the Act, 1961. No other exclusion of the period prescribed in Section 153 B is permitted by taking recourse to Section 153(6)(i) of the Income Tax Act, 1961. Even otherwise, there is no direction of the Court so as to attract the provisions of Section 153(6)(i)

of the Act, 1961.

4. The matter requires consideration. Mr. Varun Patel, learned advocate prays for and is granted three weeks time to file a reply. One week, thereafter, is granted to file rejoinder.

5. It is pointed out that the Department has proceeded further with the assessment proceedings and the date fixed for hearing is 26.09.2025.

6. We, therefore, only provide that the Department may proceed with the assessment proceedings but no final order shall be passed till the final disposal of the present petition.

7. List the matter on 06.11.2025.

(SUNITA AGARWAL, CJ )

(D.N.RAY,J)

A. B. VAGHELA