JAWAHARMAL TRUST V. INCOME TAX OFFICER

CW/5914/2022

AI Insights

The case involves the Jawaharmal Trust challenging notices issued by the Income Tax Department under section 148 of the IT Act. The Supreme Court's decision in a related case, Union of India & Others Vs. Ashish Agarwal, provided a precedent that influenced the outcome. The Supreme Court modified the High Court's previous judgments, applying the new provisions of section 148A of the IT Act as substituted by the Finance Act, 2021, to all similar cases across India. This decision aimed to prevent further appeals on similar grounds and reduce the burden on the Supreme Court.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 748487 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 04-05-2022
• Assessment Year: misc
• Other Referred Cases: Union of India & Others Vs. Ashish Agarwal (Civil Appeal No. 3005/2022 and batch of appeals)
• Laws Referred To: Income Tax Act, Finance Act, 2021, Article 142 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Keywords: High Court judgments; Income Tax; Show cause notice; Supreme Court Order; Writ petition
• Section: 148; 149; 148A

Judgement Text

"HIGH COLJRT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPWR D..B. Civil Writ Petition No. 591412022 Jawaharmal Trust, Having Its Address At 211, Kanwar Nagar, Jaipur-302002 In The State Of Rajasthan Through Its Trustee Shri Thakur Das. ----Petitioner Versus 1 . Income Tax Jaipur, Having Its Address At New Dass Road, Having For Petitioner(s) For Respondent(s) HON'BLE M R . ~ L - for Mr. counsel for the partie hat the issue raised in this petition is covered by order dated 04.05.2022 passed by the Hon'ble Supreme Court in the case of Union of India & Others Vs. Ashish A g a w a l (Civil Appeal No. 3005/2022 and batch of appeals). Following directions have been issued by the Hon'ble Supreme Court in th'e aforesaid case: '10. In 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 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 shall, to the issued under d Act from ose which have rved hereinabove prior approval of datory but it is for the concern er to hold any d) in respect of , Thereafter after (iv) All defences which may be available to the assessees 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 Aiticle 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 c m ondudgments and orders 9 , : .3$ckd\"/' 2 passed l + ~ ~ h ~ $ ~ ~ r g ,our .qQ$!j$abad and the simila&$gtients and orders Passedpby various H ; g h P $ o u r t s , more particularly, t h e ~ s ~ e c t i v e jwdgments and orders passed by the \"a+$i$,~i~h %30Grts . % . particulars of which are mentaped &$+hereinabove, . , shall stand modified/s~bstit$~d:. to \" the aforesaid extent only. as dingly partly e shall be no also finally disposed of in terms of order da passed by the Hon'ble Supreme Court in the cas arwal (supra), as stated above. roceed to decide the matter in accordance w s issued by the Hon'ble Supreme Court in para Consequent upon the disposal of the writ petition, the stay application filed therewith does not survive and the same also stands disposed of accordingly. (SAMEER JAIN),J (PRAKASH GUPTA),J "