9911796707
TMI Blog2023 (2) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... y and September 2022 - Application of TOLA to the Income Tax Act after 1 April 2021 - HELD THAT:- As in case of Keenara Industries Private Limited [ 2023 (3) TMI 104 - GUJARAT HIGH COURT] , where this Court on the issue of limitation has allowed the plea of petitioner and quashed the notices for the A.Y. 2013- 14 and A.Y.2014-15 issued by the respondent, this petition is also allowed applying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to eventually and the respondent passed an order under Section-148A(d) on 23.08.2022. A notice under Section-148 as per Finance Act, 2021 came to be passed on the very day. 2. The challenge is made by way of following prayers : - 7III(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 23.08.2022 under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion; (C) Award the costs of this petition; (D) Grant such other and further reliefs as this Hon ble Court deems fit. 3. Rule made returnable forthwith. Ms. Kalpana Raval, learned senior standing counsel assisted by Mr. Karan Sanghani, learned advocate waives service of notice of rule for and on behalf of respondent. 4. On hearing both the sides and also, in wake of decision of this Court in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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