INDERJIT KAUR SAHNI W/O SURENDRA PAL SINGH SAHNI V. INCOME TAX OFFICER

CW/6304/2022

AI Insights

The case involves a petitioner, Inderjit Kaur Sahni, challenging the notices issued under section 148 of the Income Tax Act. The Supreme Court's ruling in a related batch of appeals, including the case of Union of India & Others Vs. Ashish Agarwal, significantly influenced the outcome. The Court modified the previous judgments and orders, substituting the application of section 148A of the IT Act as amended by the Finance Act, 2021, for the unamended section 148. This modification applies to all similar cases and pending writ petitions, aiming to streamline the process and reduce the burden of appeals on the Supreme Court.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 748485 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 09-05-2022
• Assessment Year: misc
• Other Referred Cases: Union of India & Others Vs. Ashish Agarwal
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: SURESH SAHNI
• Keywords: Finance Act 2021; Income Tax; Show cause notice; Supreme Court; Writ petition
• Section: 148; 148A

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. civil Writ Petition No. 6304/2022 Inderjit Kaur Sahni W/o Surendra Pal Singh Sahni, Aged About 62 Years, R/o 1 , Ruber Factory Road, Kota Junction, Kota (Rajasthan) ----Petitioner Versus Income Tax ---Respondent \"3 - , x x * \"i - S. , L - *a< For ~etition&&f's)' : Mr. Suresh Kumar Sahhi#gBvocate * %e&\"tf .%,&&. HON'BLE MR. 3' .MEER JAIN 09/05/2022 When this c hearing today, learned counsel for the petition the issue raised in this petition would be cover 04.05.2022 passed by the Hon'ble Suprem f Union o f India & Others Vs. Ashish No. 3005/2022 and batch o f appeals). Following di issued by the Hon'ble Supreme Court in the aforesaid case: '10. I n view of the above and for the reasons stated above, the present Appeals are ALLOWED I N PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No.,. 52412021 and other allied tax appeals/petitions, islare 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 I T 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 assessees 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 . : , ' < > . , . ? Even otherwise as observed herein'$bdse holding any enquiry with the prior approval of atory but it is for the concern cer to hold any (d) in respect of ; Thereafter after red under section section 148 (as available to the le under section ,and contentions the concerned assessees e Finance Act, 2021 and in I o be available. different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge. 12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particulariy, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only. All these appeals are accordingly partly Supreme Court in the case of~@Q&$h*Agarwal (supra), as stated matter in accordance :'issued by the Hon'ble Supreme Court in para Consequent f the writ petition, the stay application filed th;, ., Wive and the same also -1 stands disposed of acy (SAMEER JAIN),J (PRAKASH GUPTA),J "