IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1255 of 2023 =============================================

RADHESHYAM INFRABUILD PVT. LTD.

Versus INCOME TAX OFFICER, WARD 3(1)(1)

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Appearance:

MR KETAN H SHAH(2705) for the Petitioner(s) No. 1 MR. AMAN K SHAH(9992) for the Petitioner(s) No. 1 DS AFF.NOT FILED (R) for the Respondent(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 =============================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 24/11/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Ketan H. Shah for the petitioner and learned Senior Standing Counsel Mr. Maithili D.

Mehta for the respondents.

2. The petitioner has challenged notices issued under Section 148 of the Income Tax Act, 1961 (for short “the Act”) for the Assessment Year 2015-2016 under the old regime in view of TOLA without issuing notice under section 148A(b) as required to be issued with effect from 01.04.2021.

3. Brief facts of the case are that the petitioner has filed his return of income for Assessment Year 2015-16 on 2