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NEUTRAL CITATION

C/SCA/9019/2023 JUDGMENT DATED: 23/03/2026

0.5770532005816404

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9019 of 2023

FOR APPROVAL AND SIGNATURE:

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

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Approved for Reporting Yes No ================================================== RAMESHCHANDRA RATILAL BORDIWALA, LHS OF LATE RATILAL DAHYABHAI

CHAUHAN Versus THE INCOME TAX OFFICER, WARD 1(2)(1), SURAT

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Appearance:

JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 MR VIRESH I RUDALAL(13206) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1

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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI

Date : 23/03/2026 ORAL JUDGMENT

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

1. Heard learned advocate Mr. Jaimin Gandhi for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.

2. This petition is filed under Article 226 of the Constitution of India challenging the order under section 148A(d) of the Income Tax Act, 1961 (For short “the Act”) dated 20.07.2022, notice under Section 148 of the Act dated 21.07.2022 and consequential reassessment proceedings under Section 147 of the Act on the ground that the notice would be invalid and

time barred.

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NEUTRAL CITATION

C/SCA/9019/2023 JUDGMENT DATED: 23/03/2026

0.5770532005816404

3. Brief facts of the case are that the respondent Assessing Officer issued notice dated 10.06.2021 under section 148 of the Act for the Assessment Year 2013-2014 during the extended time period as per Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance,

2020 [(2020) 422 ITR (St.) 116] (For short “TOLA”).

4. In view of the decision of Hon’ble Apex Court in case of Union of India and others v. Ashish Agarwal reported in (2022) 444 ITR 1 (SC), the aforesaid notice was to be treated as notice under section 148A(b) of the

Act which has come into statute with effect from 01.04.2021.

5. The Hon’ble Apex Court in case of Union of India v. Rajeev Bansal reported in (2024) 469 ITR 46 (SC) has laid down the law to consider such notice as valid notice or invalid notice depending upon the surviving time left between the date of issuance of notice under section 148 of the Act read with section 3(1) of TOLA upto 30.06.2021 and the issuance of notice under section 148 pursuant to the directions issued by the Hon’ble Apex

Court in case of Ashish Agarwal (supra).

6. This Court in case of Dhanraj Govindram Kella v. Income Tax Officer, Ward(2), Surendranagar (Judgment dated 08.07.2025 rendered in Special Civil Application No.6387 of 2023 and allied matters) has considered in detail the submissions made by both the sides and has held

as under:

“65. The alternative contention of the petitioner as to whether notices would be valid notice or invalid notice considering ‘surviving time’ between the date of the issuance of notices under TOLA and 30^th June, 2021 or not is required to be considered and for that each matter has to be considered separately on the basis of the facts of case considering the date of issuance of notices under section 148 under TOLA by the Revenue and thereafter date of supplying information to the assessee and date of passing of order under section 148A(d) and date of issuance of notice under section 148 of the Act so as to consider whether issuance of notice under section 148 of the Act is within ‘surviving time’ as per the direction

of Hon’ble Apex Court in case of Rajeev Bansal (supra) or not.

66. So far as Assessment Years 2013-2014 and 2014-2015 are concerned,

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