REKHABEN PRATAPSINH GOHIL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner seeks to challenge the notice issued under Sec. -148 of the Income Tax Act, 1961 dtd. 26/7/2022. In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com, the respondent issued a notice under Sec. -148A(b) for the A.Y. 2013-14 on 25/5/2022, which have been replied to eventually and the respondent passed an order under Sec. -148A(d) on 26/7/2022. A notice under Sec. -148 as per Finance Act, 2021 came to be passed on the very day.

(2.) The challenge is made by way of following prayers:-

(3.) Rule made returnable forthwith. Learned Senior Standing Counsel Mr. Nikunt Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of notice of rule for and on behalf of respondent.