HIRANYA UMAKANT DESAI V. UNION OF INDIA

SCA/13342/2021

AI Insights

The case involves a group of petitions challenging the constitutional validity of the explanations contained in Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated 27.04.2021, as well as the consequential notices under Section 148 of the Income Tax Act. The petitions argued that the notifications were ultra-vires the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, and that the notices issued under the unamended provisions of the IT Act were without jurisdiction. The Supreme Court's decision addressed these challenges by reclassifying the notices under the amended section 148A, thereby standardizing the procedure and ensuring the assessees' rights to respond were maintained.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 721781 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 06-05-2022
• Assessment Year: misc
• Other Referred Cases: Union of India and Others vs. Ashish Agarwal
• Laws Referred To: Income Tax Act, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: DEVANG VYAS
• Assessee Lawyers: TUSHAR HEMANI; SAURABH SOPARKAR
• Keywords: Constitutional Validity; Finance Act 2021; Notification No. 20/2021; Notification No. 38/2021; Section 148 notices; Unamended section 148
• Section: 148; 148A

Judgement Text

"C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12621 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 55 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 73 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 61 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 59 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 83 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 52 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 68 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 69 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 47 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 85 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 51 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 70 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 63 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 48 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 86 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 56 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 71 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 67 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 49 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 87 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 54 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 72 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 110 of 2022 With Page 1 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 113 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 196 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 109 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 58 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 60 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 62 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 66 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 78 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 125 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 133 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 126 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 135 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 259 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 348 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 361 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 356 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 294 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 128 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 137 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 138 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 130 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 132 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 140 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 174 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 191 of 2022 With Page 2 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 180 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 181 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 187 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 179 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 193 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 183 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 189 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 185 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 269 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 343 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 271 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 247 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 249 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 244 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 242 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 341 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 340 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 314 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 316 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 317 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 312 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 331 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 337 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 408 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 409 of 2022 With Page 3 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 410 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 413 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 414 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 415 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 417 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 388 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 418 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 420 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 422 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 424 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 427 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 425 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 428 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 429 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 430 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 431 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 391 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 392 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11607 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 11530 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 12001 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 12570 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 12682 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13176 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13093 of 2021 With Page 4 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 13548 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13123 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13108 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13115 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13104 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13102 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13112 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13121 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13116 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13118 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13119 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13110 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13106 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13105 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13126 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13125 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13230 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13368 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13233 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13238 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13243 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13239 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13242 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13246 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13236 of 2021 With Page 5 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 13241 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13247 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13248 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13348 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13349 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13344 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13350 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13343 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13362 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13363 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13364 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13351 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13352 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13342 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13353 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13345 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13346 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13347 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13426 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13463 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13458 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13431 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13421 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13425 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13432 of 2021 With Page 6 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 13430 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13418 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13434 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13457 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13423 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13428 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13422 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13419 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13433 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13456 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13427 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14289 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14262 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14261 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14263 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14744 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14749 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14269 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14192 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13720 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13813 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13721 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 15801 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14752 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14380 of 2021 With Page 7 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 14375 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14360 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14358 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14357 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14378 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14362 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14361 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14356 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14373 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14374 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14377 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14384 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14464 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14756 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14463 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14462 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14742 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14747 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14732 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14766 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14567 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14656 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14767 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14781 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14782 of 2021 With Page 8 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 14745 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14743 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14734 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14741 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14733 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14746 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14740 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14684 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 14709 of 2021 With 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R/SPECIAL CIVIL APPLICATION NO. 16150 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16570 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16101 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16392 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16126 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16077 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 15978 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16013 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 15976 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16082 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16241 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16176 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16114 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16080 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16081 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16567 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16156 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16243 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16559 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 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R/SPECIAL CIVIL APPLICATION NO. 16265 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16266 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16267 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16417 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16725 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16496 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16497 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16554 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16522 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16534 of 2021 With Page 14 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 16565 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16537 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16535 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16532 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16527 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16560 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16545 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 16557 of 2021 With R/SPECIAL CIVIL 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NO. 19642 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 19608 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 19626 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 19413 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 19370 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 19562 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 29 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 30 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 31 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 32 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 82 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 33 of 2022 With Page 26 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 R/SPECIAL CIVIL APPLICATION NO. 80 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 81 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 370 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 34 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 360 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 302 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 35 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 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JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE NISHA M. THAKORE ========================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder ? Page 31 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 ========================================================== D G PATEL CONSTRUCTION PVT. LTD. Versus UNION OF INDIA ========================================================== Appearance: SR. ADVOCATE MR TUSHAR HEMANI, SR.ADV. MR SAURABH SOPARKAR MS VAIBHAVI K PARIKH, MR DARSHAN R PATEL, MR SN DIVATIA, MR AVINASH PODDAR, MR TEJ SHAH, MR HARDIK VORA, MR VIJAY S RANJAN, MR VIJAY H PATEL, MR JAIMIN R DAVE with MR PRIYANK S DAVE, MS HIRVA R DAVE, MR BS SOPARKAR, MR SUDHIR MEHTA with MS SHAILLEE S MEHTA, MR PRATIK THAKKAR, MS NUPUR D SHAH, MR AADITYA D BHATT with MS CHANDNI S JOSHI, MR PRATIK P THAKKAR, MR HEMANG H PARIKH, MR RASHESH H PARIKH, MR JAIMIN A GANDHI, PARIMALSINH PARMAR, MS SHURUNJAL T SHAH, DIVYA S AGRAWAL, MR DARSHAN B GANDHI, MR SP MAJMUDAR with MR HIREN J TRIVEDI, MR ABHISHEK M MEHTA, MR MANISH J SHAH, DIVYA S AGRAWAL, MR PAVAN S GODIAWALA, MR HARDIK V VORA, MR RAJ S TANNA, MR KETAN H SHAH with MR AMAN K SHAH, MR HARDIK VYAS, MR HARDIK P MODH, MR JIMI S PATEL, MS ZEAL H SHAH, MR FENIL H MEHTA, MR PANKAJ K SONI, MR HB CHAMPAVAT, MS HIMADRI SHARMA, MS RUMI M GANDHI, MS NIKITA C GANDHI, MR CHINMAY M GANDHI, MR ANKIT M TALSANIA, TIRTH NAYAK, SM DAVE, MR PRIYAM M SHAH, MR SHIVAM D PARIKH, for the Respective Petitioner(s) No. 1 MR DEVANG VYAS(2794) for the Respondent(s) No. 1 MR MR BHATT, MR.VARUN K.PATEL, MR PATHIK M ACAHRYA, for the Respondent(s) No. 2 MRS KALPANAK RAVAL, MR NIKUNT K RAVAL, (1046) for the Respondent(s) No. 3 ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 06/05/2022 CAV JUDGMENT/ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a group of petitions challenging the constitutional validity and vires of the explanation contained in Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and further challenges the Page 32 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 consequential notices under Section 148 of the Income Tax Act (hereinafter referred to as the ‘IT Act’) as is existed and was applicable upto 31.03.2021. This being the group of petitions, the lead petition is Special Civil Application No. 12621 of 2021 and the basic facts necessary for the purpose of this order are drawn from the same. 2. The petitions are prayed under Article 226 of the Constitution of India claiming the constitutional rights guaranteed under Articles 14 and 19(1)(g) of the Constitution of India, against the respondent – State. 3. Broadly challenge is primarily on the four grounds; (i) the explanation contained in Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated 27.04.2021 is ultra-vires Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (hereinafter referred to as the ‘TOL Act’) as the said section only allows extension of time limit for completion or compliance of such action mentioned therein and does not extend the applicability of laws; (ii) the explanation in Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated 27.04.2021 mandating the application of Page 33 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 the unamended provisions is in excess of the powers delegated by the TOL Act; (iii) the law enacted by the parliament and in effect from 01.04.2021 is applicable to the notices issued under Section 148 of the Act on or after 01.04.2021 and therefore, the impugned notice issued on the basis of unamended provisions is without jurisdiction and bad in law; and (iv) two different laws dealing with the common situation cannot operate simultaneously i.e. the law enacted w.e.f. 01.04.2021 and the law as per explanation contained in the said notification. 4. As urged the explanation contained in the impugned Notification No. 20/2021 dated 31.03.2021 as well as the Notification No. 38/2021 dated 27.04.2021 being unconstitutional need to be struck down in the larger interest and therefore, the impugned notice issued under Section 148 of the IT Act for the year under consideration is sought to be declared as illegal and barred by limitation and without jurisdiction. 5. The prayers sought by the petitioner in the lead matter being Special Civil Application No. 12621/2021 are as follows:- “(a) declare that the Explanation contained in Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 [ANNEXURE “A (Colly.)” to this petition] is ultra Page 34 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 vires the Constitution of India and liable to be struck down; (b) quash and set aside the impugned notice at ANNEXURE “B” to this petition; (c) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Explanation contained in Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 [ANNEXURE “A(Colly.) to this petition]; (d) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notice at ANNEXURE “B” to this petition and stay the further proceedings for the Assessment Year 2013-14; (e) any other and further relief deemed just and proper be granted in the interest of justice; (f) to provide for the cost of this petition.” 6. We have extensively heard learned senior counsels and learned counsels on both the sides and these matters were posted for pronouncement on merit. 7. In wake of the pronouncement of the Apex Court in case of Union of India and Others vs. Ashish Agarwal [Civil Appeal No. 3005/2022 and allied matters, decided on 04.05.2022] all the captioned writ petitions are ordered to be disposed of without any requirement of adjudication on merit. Page 35 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 7.1. Profitable it would be to reproduce the findings and observations made by the Apex Court:- “10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under: - (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter; (ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a onetime measure vis-à-vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted); Page 36 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 (iv) All defences which may be available to the assesses including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available. 11. The present order shall be applicable PAN INDIA and all judgments and orders passed by different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge. 12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only.” 8. All the petitions stand disposed of in terms of the said order passed by the Apex Court. 9. We clarify that in any of these petitions, if there exist any other issue other than of Section 148 of the Income Tax Page 37 of 38 C/SCA/12621/2021 CAV JUDGMENT DATED: 06/05/2022 Act, 1961, the liberty is reserved in favour of the particular writ petitioner to file a fresh petition in accordance with law. 10. Disposed of accordingly with no order as to cost. (SONIA GOKANI, J) (NISHA M. THAKORE,J) Bhoomi Page 38 of 38 "