IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9114 of 2023 With CIVIL APPLICATION (FOR AMENDMENT) NO. 1 of 2025 In R/SPECIAL CIVIL APPLICATION NO. 9114 of 2023 ==================================================

EQUIDEM DEALERS PRIVATE LIMITED (FORMERLY KNOWN AS STEEL KONNECT (INDIA) PRIVATE LIMITED)

Versus ASST. COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD &

ANR.

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Appearance:

JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 NOTICE SERVED for the Respondent(s) No. 2 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 02/12/2025

ORAL ORDER

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

1. Heard learned advocate Mr. Mohit Balani for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondents.

2. This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 (For short “the Act”) dated 31.07.2022 on the ground that the notice would be invalid and time barred.

3. Brief