IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14156 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI =============================================

Approved for Reporting Yes No ✔

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VIVAANSH EDUTECH PVT. LTD.

Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD =============================================

Appearance:

MR TUSHAR HEMANI, SENIOR ADVOCATE for MS VAIBHAVI K PARIKH(3238) for the Petitioner(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 : 16/12/2025

ORAL JUDGMENT

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

1. Rule. Learned Senior Standing Counsel Ms.Maithili D. Mehta waives service of notice of rule on behalf of the respondent.

2. With the consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing and is decided by this judgment and order.

3. The petition has been filed seeking the following reliefs:

“(a) quash and set aside the impugned notice dated 19.06.2025 as well as the impugned order dated 19.06.2025 at ANNEXURE "A (COLLY.)" to this petition;

(b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the impugned notice dated 19.06.2025 as well as impugned order dated 19.06.2025 at ANNEXURE "A (COLLY.)" to this petition and stay further proceedings for Assessment Year 2021-22;

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(d) to provide for the cost of this petition.”

4. The present petitioner has filed this petition under Article 226 of the Constitution of India challenging the notice dated 19.06.2025 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), as well as the order dated 19.06.2025 passed under Section 148A(3) of the Act, whereby the respondent seeks to reopen the income-tax assessment of the petitioner for Assessment Year 2021-22 (hereinafter referred to as “the year under consideration”). It is the case of the petitioner that the said notice and order are bad in law, illegal, contrary to the provisions of the Act and without jurisdiction.

FACTS :-

4. The petitioner is a company incorporated under the provisions of the Companies Act, 2013, and the majority of its shareholders are citizens of India.

5. The respondent issued a Show Cause Notice dated 31.03.2025 under sub-section (1) of Section 148A of the Act, calling upon the petitioner to show cause as to why a notice under Section 148 of the Act should not be issued for the year under consideration.

6. The petitioner, vide its reply dated 17.04.2025, submitted a detailed response to the said Show Cause Notice.

7. Thereafter, the respondent, by order dated 19.06.2025 passed under sub-section (3) of Section 148A of the Act, concluded that income chargeable to tax to the extent of Rs.12,16,51,000/- had escaped assessment and, accordingly, formed an opinion that it was a fit case for issuance of Notice under Section 148 of the Act. Pursuant thereto, the respondent issued the impugned Notice dated 19.06.2025 under Section 148 of the Act, seeking to reopen the assessment of the petitioner for the year under consideration.

SUBMISSIONS ON BEHALF OF THE PETITIONER BY LEARNED SENIOR ADVOCATE MR. HEMANI :-

8. Learned Senior Advocate Mr.Tushar Hemani, assisted by learned advocate Ms.Vaibhavi K. Parikh, appearing for the petitioner has submitted that the impugned Notice issued under Section 148 of the Act and the consequential order passed under sub-section (3) of Section 148A of the Act for the year under consideration are ex facie bad, illegal, contrary to the provisions of law and in gross violation of the fundamental rights guaranteed to the petitioner under Article 14 of the Constituti