2023 (2) TMI 1346

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..... u/s 148A(d) seeking to reopen the income tax assessment of the petitioner for the assessment year 2013-14 on the ground that the notice and order are bad in law and without jurisdiction - HELD THAT:- Since the issue is covered by the decision of this Court in case of Keenara Industries Private Limited [ 2023 (3) TMI 104 - GUJARAT HIGH COURT] without giving the separate reasoning this petition dese .....

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..... 3-14 on the ground that the notice and order are bad in law and without jurisdiction. 2. The prayers sought for by the petitioner are as follow : "III… "A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notice dated 30.07.2022 under Section 148 of the Income Tax Act, 1961 annexed hereto at Annexure-'F' .....

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..... ch other and further reliefs as this Hon'ble Court deems fit." 3. Since the issue is covered by the decision of this Court in case of Keenara Industries Private Limited Versus The Income Tax Officer, Ward 1(1)(3), Surat, passed in Special Civil Application No.17321 of 2022 and allied maters, issue Urgent Notice to be made returnable forthwith. 4. We have requested learned senior standing counse .....

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