SCA/7313/2022

Judgment text excerpt

NEUTRAL CITATION C/SCA/7313/2022 JUDGMENT DATED: 25/06/2026 2026:GUJHC:38750-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7313 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= ADESH ENTERPRISE Versus UNION OF INDIA & ORS. ============================================= Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 3 NOTICE SERVED for the Respondent(s) No. 1,2 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 25/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Ms.Vaibhavi Parikh, for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent(s). 2. RULE. Learned Senior Standing Counsel Mr.Karan G. Sanghani, waives service of notice of rule on behalf of the respondent(s). 3. The petitioner has challenged notice issued under section 148 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year 2015-2016 under the old regime by placing Page 1 of 7 Uploaded by () on Downloaded on : Tue Jun 30 21:27:30 IST 2026 NEUTRAL CITATION C/SCA/7313/2022 JUDGMENT DATED: 25/06/2026 2026:GUJHC:38750-DB reliance on the provisions of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 [(2020) 422 ITR (St.) 116] (for short, “TOLA”). 4. It is the case of the petitioner that the said notice was issued without complying Section 148A(b) of the Act, as required to be issued with effect from 0