PALAK KHATUJA V. UNION OF IINDIA

WA/281/2021

AI Insights

This case involves a series of writ appeals and petitions related to the notices issued under section 148 of the Income Tax Act, which were challenged in various High Courts. The appellants, comprising individuals and entities, contested the validity of these notices, which were issued for reassessment of income. The Supreme Court, referencing a similar issue previously decided, modified the High Court's judgments, directing that these notices be treated under the newly amended section 148A of the IT Act. This amendment, part of the Finance Act, 2021, introduced changes to the procedure for reassessment, including the requirement for the assessing officer to provide information and material relied upon by the Revenue to the assessee.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 724585 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 10-05-2022
• Assessment Year: misc
• Other Referred Cases: Union of India & Others v. Ashish Agarwal
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ANMOL SHARMA; AMIT CHAUDHARI; NAUSHINA ALI; AJAY KUMRANI
• Assessee Lawyers: RAJ SHENGALE; SIDDHARTH DUBEY; ABHYUDAY SINGH; CHETAN CHAUHAN; RAJA SHARMA; SIDDHARTH SHUKLA; KARAN BAHARANI; VAIBHAV SHUKLA; ASTHA SHULKA; CHANDRADEEP PRASAD
• Keywords: Finance Act 2021; Income Tax; Show cause notice; Writ Appeal
• Section: 148; 148A

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Appeal No. 277 of 2021 Manisha Khatuja W/o Shri Mukesh Khatuja Aged About 37 Years R/o C/o Shri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. Civil Lines, Bilaspur (C.G.) Pin : 495001. ---- Appellant Versus 1. Union of India Through The Secretary, Department of Finance, Income Tax Department, (Department Of Revenue) North Block, Secretariat Building, New Delhi 2. Principal Commissioner Of Income Tax Income Tax Department, Office Or Income Tax Officer, Raipur Chhattisgarh 3. Income Tax Officer Govt. Of India, Ministry Of Finance, Income Tax Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar Bilaspur Chhattisgarh ---- Respondents Writ Appeal No. 275 of 2021 Bharti Khatuja W/o Shri Ritesh Khatuja Aged About 36 Years R/o C/o Shri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. Civil Lines Bilaspur Chhattisgarh Pin 495001 ---- Appellant Versus 1. Union Of India Through The Secretary, Department Of Finance, Income Tax Department, (Department Of Revenue) North Block, Secretariat Building, New Delhi 2. Principal Commissioner Of Income Tax Income Tax Department, Office Or Income Tax Officer, Raipur Chhattisgarh 3. Income Tax Officer Govt. Of India, Ministry Of Finance, Income Tax Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar Bilaspur Chhattisgarh ---- Respondents Writ Appeal No. 281 of 2021 Palak Khatuja W/o Shri Vinod Khatuja Aged About 40 Years R/o C/o Shri Nanak Ram Khatuja, Greenpark, Colony, Jarhabhata, P.S. Civil Lines, 2 Bilaspur, Chhattisgarh ---- Appellant Versus 1. Union Of Iindia Through- The Secretary, Ministry Of Finance, Income Tax Department (Department Of Revenue), North Block, Secretariat Building, New Delhi, District : New Delhi, Delhi 2. Principal Commissioner Of Income Tax Tax, Income Tax Department, Office Of The Income Tax Officer, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh 3. Income Tax Officer Govt. Of India, Ministry Of Finance, Income Tax Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar, Bilaspur (C.G.), District : Bilaspur, Chhattisgarh ---- Respondents Writ Appeal No. 291 of 2021 Diptendra Kumar Puriya S/o Late Shri N.L. Puriya Aged About 54 Years R/o H.No. 42, School Road Police Line, District Ambikapur Chhattisgarh., District Surguja (Ambikapur), Chhattisgarh ---- Appellant Versus 1. Union Of India Through Its Secretary, Ministry Of Finance Department Of Revenue Government Of India, New Delhi., 2. Central Board Of Direct Taxes Through Its Chairman, North Block, Secretariat, New Delhi. 3. Principal Chief Commissioner Of Income Tax M.P. And C.G. Aaykar Bhawan, Hoshangabad Road, Bhopal (M.P.). 4. Chief / Principal Commissioner Of Income Tax Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 5. Income Tax Officer Ito - 1, Ambikapur Chhattisgarh. ---- Respondents Writ Appeal No. 308 of 2021 Ashok Kumar Agrawal S/o Shri Ramniwas Agrawal, Aged About 64 Years R/o. Deviganj Road, Sangam Chowk Ambikapur District Surguja Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh ---- Petitioner Versus 3 1. Union of India Through Principal Commissioner Income Tax Department, Central Revenue Building, Civil Lines, Raipur (Chhattisgarh) 492001 2. Income Tax Officer Ward 1 Ambikapur Income Tax Department, Agrasen Marg Ambikapur, District Surguja, Chhattisgarh-497001 ---- Respondents Writ Appeal No. 311 of 2021 M/s Guruteg Bahadur Rice Mill A Partnership Firm, Through Its Partner Sunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri, Jhalkhamaria, Mahasamund, Chhattisgarh, District : Mahasamund, Chhattisgarh ---- Appellant Versus 1. Assistant Commissioner Of Income Tax, Central Circle-1(1), Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh, District : Bilaspur, Chhattisgarh 2. Principal Commissioner Of Income Tax, Raipur - 1, New C.R. Building, Civil Lines, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh ---- Respondents Writ Appeal No. 315 of 2021 Naresh Kuma Agrawal S/o Shri Ramniwas Agrawal Aged About 65 Years Proprietor Of M/s. Bondia Enterprises, R/o M. G. Road Banaras Chowk Ambikapur District Surguja Chhattisgarh 497001 ---- Appellant Versus 1. Union Of India Through Principal Commissioner Income Tax Department, Central Revenue Building, Civil Lines Raipur Chhattisgarh 492001 2. Income Tax Officer Ward 1 Ambikapur Income Tax Department, Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001 ---- Respondents Writ Appeal No. 316 of 2021 MV Industries Private Limited Through One of Director Pushkar Mal Dokania S/o Raghubir Prasad Dokania , Aged About 67 Years, Office at Hanuman Market Ramsagar Para, Ramsagar Para, Raipur District 4 Raipur (C.G.) ---- Appellant Versus 1. Union Of India Through Secretary Ministry Of Finance, North Block , New Delhi , 110001., District : New Delhi, Delhi 2. Assistant Commissioner Of Income Tax (Central) - 2 Ayakar Bhawan, Civil Lines Raipur , District Raipur Chhattisgarh., District : Raipur, Chhattisgarh 3. Income Tax Officer Ward 1(2) Office At Commissioner Of Income Tax, Civil Lines Raipur , District Raipur Chhattisgarh. ---- Respondents Writ Appeal No. 318 of 2021 Subhash Agrawal S/o Shri Ramniwas Agrawal (Profession Chartered Accountant) Aged About 54 Years Proprietor Of M/s. Subhash Agrawal And Associates, R/o. M.G. Road Banaras Chowk Ambikapur District – Surguja, Chhattisgarh 497001. ---- Appellant Versus 1. Union of India Through Principal Commissioner Income Tax Department, Central Revenue Building, Civil Lines, Raipur Chhattisgarh 492001 2. Income Tax Officer Ward 1 Ambikapur Income Tax Department, Agrasen Marg Ambikapur District - Surguja Chhattisgarh 497001. ---- Respondents Writ Appeal No. 365 of 2021 Pawan Kumar Jhawar S/o Ram Gopal Jhawar, Aged About 61 Years R/o Shop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur, District Raipur (Chhattisgarh), District : Raipur, Chhattisgarh ---- Appellant Versus 1. Union of India Through Secretary Ministry of Finance, North Block, New Delhi 110001 2. Assistant Commissioner of Income Tax (Central)-2, Ayakar Bhawan, Civil Lines, Raipur, District Raipur, Chhattisgarh. 3. Income Tax Officer Ward 1(2), Office At - Commissioner of Income 5 Tax, Civil Lines, Raipur, District Raipur, Chhattisgarh. ---- Respondents Writ Appeal No. 374 of 2021 M/s Manav Energy And Steel Private Limited Through Its Full Time Director- Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C- 27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh ---- Appellant Versus 1. Union of India Through Secretary Ministry of Finance, North Block, New Delhi 110001 2. Assistant Commissioner Of Income Tax (Central)-2, Ayakar Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh 3. Income Tax Officer Ward 1(2), Office At- Commissioner Of Income Tax, Civil Lines, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh ---- Respondents Writ Appeal No. 386 of 2021 Pawan Kumar Jhawar S/o Ram Gopal Jhawar Aged About 61 Years R/o Shop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur District Raipur Chhattisgarh ---- Appellant Versus 1. Union Of India Through Secretary Ministry Of Finance, North Block, New Delhi 110001 2. Assistant Commissioner Of Income Tax (Central)-2, Ayakar Bhawan, Civil Lines, Raipur District Raipur Chhattisgarh 3. Income Tax Officer Ward 1(2), Office At Commissioner Of Income Tax, Civil Lines, Raipur District Raipur Chhattisgarh ---- Respondents Writ Appeal No. 387 of 2021 Prashant Sharma S/o Dinesh Kumar Sharma, Aged About 36 Years R/o C-17, Phase 2 Kanchan Ganga Colony, Rohinipuram, Raipur, District Raipur, Chhattisgarh. 6 ---- Appellant Versus 1. Union Of India Through - Secretary Ministry Of Finance, North Block, New Delhi, 110001, District : New Delhi, Delhi 2. Assistant Commissioner Of Income Tax (Central) - 2, Ayakar Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh 3. Income Tax Officer Ward 1 (1), Office At - Commissioner Of Income Tax, Civil Lines, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh ---- Respondents Writ Appeal No. 390 of 2021 M / S. Manav Energy And Steel Private Limited, Through - Its Full Time Director - Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C- 27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, District Raipur, Chhattisgarh. ---- Appellant Versus 1. Union Of India Through - Secretary Ministry Of Finance, North Block, New Delhi, 110001 2. Assistant Commissioner Of Income Tax (Central) - 2, Ayakar Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh 3. Income Tax Officer Ward 1(2), Office At - Commissioner Of Income Tax, Civil Lines, Raipur, District Raipur Chhattisgarh ---- Respondents Writ Petition (T) No. 29 of 2022 Yash Kela S/o Late Shri Parmanand Kela Aged About 31 Years 10 A Shri Nikunj, Choubey Colony, Sarkari Marg, Police Station And District Raipur, Chhattisgarh Pin- 492001. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income-Tax-1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 7 3. Additional Commissioner Of Income Tax Range -1, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 4. Assistant Commissioner Of Income-Tax Circle- 1(1) Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. ---- Respondents Writ Petition (T) No. 41 of 2022 Vikash Agrawal S/o Shri Ved Prakash Agrawal Aged About 41 Years R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh 497001. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 3. Joint Commissioner Of Income Tax Range -1 Income Tax Office, Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. 4. Income Tax Officer Ward - 1, Ambikapur, Income Tax Department, Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. ---- Respondents Writ Petition (T) No. 42 of 2022 Kavita Agrawal W/o Shri Dilip Kumar Agrawal Aged About 42 Years R/o Ward No. 38, Agrasen Ward , Ambikapur , District Surguja Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes , North Block, New Delhi. 2. Principal Commissioner Of Income Tax 1 Aaykar Bhawan , Civil Lines Raipur Chhattisgarh Pin 492001. 3. Joint Commissioner Of Income Tax Range 1, Income Tax Office , Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh. 4. Income Tax Officer Ward 1, Ambikapur , Income Tax Department, Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001. ---- Respondents 8 Writ Petition (T) No. 43 of 2022 Saraswati Agrawal W/o Shri Vedprakash Agrawal Aged About 63 Years R/o Ward No. 38, Agrasenward, P.S. Ambikapur, District Surguja Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax-1, Aaykar Bhawan, Civil Lines, Raipur Chhttisgarh Pin 492001 3. Joint Commissioner Of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh. 4. Income Tax Officer, Ward -1 Ambikapur, Income Tax Department, Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001. ---- Respondents Writ Petition (T) No. 44 of 2022 Dilip Kumar Agrawal S/o Shri Ved Prakash Agrawal Aged About 42 Years R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh 497001. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 3. Joint Commissioner Of Income Tax Range -1 Income Tax Office, Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. 4. Income Tax Officer Ward - 1, Ambikapur, Income Tax Department, Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. ---- Respondents Writ Petition (T) No. 45 of 2022 Vinod Kumar Agrawal S/o Duli Chand Agrawal Aged About 53 Years R/o House No. 140, Vinod Vastralaya , Sadar Road, Ambikapur , District Surguja Chhattisgarh 497001. ---- Petitioner 9 Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes , North Block, New Delhi. 2. Principal Commissioner Of Income Tax Aaykar Bhawan , Civil Lines Raipur Chhattisgarh Pin 492001. 3. Joint Commissioner Of Income Tax Range 1, Income Tax Office , Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh. 4. Income Tax Officer Ward 1, Ambikapur , Income Tax Department, Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001. ---- Respondent Writ Petition (T) No. 46 of 2022 Rajesh Agrawal S/o Shri Ram Avatara Agrawal Aged About 43 Years R/o Ward No. 08, Agrasen Ward, Ambikapur District Surguja Chhattisgarh. 497001. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi, 2. Principal Commissioner Of Income Tax-1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. Pin492001 3. Joint Commissioner Of Income Tax, Range-1, Income Tax Office, Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh. 4. Income Tax Officer, Ward -1, Ambikapur, Income Tax Department, Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001. ---- Respondents Writ Petition (T) No. 48 of 2022 Makhan Lal Agrawal S/o Shri Duli Chand Agrawal Aged About 58 Years R/o Ward No. 38, Agrasen Ward, Ambbikapur District Surguja (C.G.) 497001 ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block New Delhi, 2. Principal Commissioner Of Income-Tax-1, Aaykar Bhawan, Civil Lines, Raipur (C.G.) Pin 492001 10 3. Joint Commissioner Of Income-Tax, Range-1, Income-Tax Office, Mahima Complex, Vyapar Vihar, Bilaspur (C.G.) 4. Income Tax Officer, Ward-1 Ambikapur, Income Tax Department, Agrasen Marg, Ambikapur District Surguja (C.G.) 497001 ---- Respondents Writ Petition (T) No. 52 of 2022 Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, Station Road, Santrabadi District Durg Chhattisgarh. 491001. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes , North Block, New Delhi. 2. Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan , Civil Lines Raipur Chhattisgarh. Pin 492001 3. Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, New Civic Centre, Bhilai, District Durg Chhattisgarh 490001 4. Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows , Bhilai, District Durg Chhattisgarh. 490001. ---- Respondents Writ Petition (T) No. 53 of 2022 Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, Station Road, Santrabadi District Durg Chhattisgarh 491001. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxed, North Block, New Delhi. 2. Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan , Civil Lines Raipur Chhattisgarh. Pin 492001 3. Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, New Civic Centre, Bhilai, District Durg Chhattisgarh 490001 4. Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows , Bhilai, District Durg Chhattisgarh. 490001. ---- Respondents 11 Writ Petition (T) No. 54 of 2022 Jyoti Agrawal S/o Shri Vikash Agrawal Aged About 39 Years R/o Ward No.8, Agrasen Ward, Ambikapur, District Surguja, Chhattisgarh, District : Surguja (Ambikapur), Chhattisgarh ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi, District : New Delhi, Delhi 2. Principal Commissioner Of Income-Tax-1, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001, District : Raipur, Chhattisgarh 3. Joint Commissioner Of Income-Tax, Range-1, Income-Tax Office, Mahima Complex, Vyapar Vihar, Bilaspur, Chhattisgarh, District : Bilaspur, Chhattisgarh 4. Income Tax Officer, Ward-1, Ambikapur, Income Tax Department, Agrasenmarg, Ambikapur, District- Surguja, Chhattisgarh Pin 497001, District : Surguja (Ambikapur), Chhattisgarh ---- Respondents Writ Petition (T) No. 55 of 2022 Geeta Devi Agrawal W/o Shri Madan Lal Agrawal Aged About 56 Years R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi., District : New Delhi, Delhi 2. Principal Commissioner Of Income-Tax-1 Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001, District : Raipur, Chhattisgarh 3. Joint Commissioner Of Income-Tax Range-1, Income-Tax Office, Mahima Complex, Vyapar Vihar, Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh 4. Income Tax Officer Ward-1, Ambikapur, Income Tax Department, Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh ---- Respondents 12 Writ Petition (T) No. 68 of 2022 Usha Devi Singhania W/o Shri Lalit Kumar Singhania, Aged About 67 Years R/o Manjusha 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur 492001 (Chhattisgarh), District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi 110001, District : New Delhi, Delhi 2. Union Of India The Ld. Secretary Minister Of Law And Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi- 110001, District : New Delhi, Delhi 3. Central Board Of Director Tax Through Its Ld. Chairman Ministry Of Finance (Department Of Revenue) North Block, New Delhi- 110002, District : New Delhi, Delhi 4. The Principal Commissioner Of Income Tax- 1, Aaykar Bhawan, Civil Lines Raipur Chhattisgarh, District : Raipur, Chhattisgarh 5. Assistant Commissioner Of Income Tax, Circle 1(1) Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh ---- Respondents Writ Petition (T) No. 72 of 2022 Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About 69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur 492001 Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi 110001. 2. Union Of India The Ld. Secretary, Ministry Of Law And Justice (Legislative Department) 4th Floor, A Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi 110001. 3. Central Board Of Direct Tax Through Its Ld. Chairaman Ministry Of Finance (Department Of Revenue) North Block, New Delhi 110002. 4. The Principal Commissioner Of Income Tax - 1, Aaykar Bhawan, 13 Civil Lines, Raipur Chhattisgarh. 5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. ---- Respondents Writ Petition (T) No. 74 of 2022 Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About 69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur 492001 Chhattisgarh., District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi- 110001. 2. Union Of India The Ld. Secretary Minister Of Law And Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110001. 3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of Finance (Department Of Revenue) North Block, New Delhi - 110002. 4. The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ---- Respondents Writ Petition (T) No. 77 of 2022 Gurvinderjeet Singh Oberai S/o. J.S. Oberoi, Aged About 48 Years R/o. A-505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific Nursery Karnataka, 560094. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income-Tax, Raipour-1, Aaykar Bhawan Civil Lines, Raipur Chhattisgarh Pin 492001. 3. Joint Commissioner Of Income Tax, Range-1, Aaykar Bhawan Civil Lines, Raipur Chhattisgarh. Pin492001. 14 4. Assistant Commissioner Of Income-Tax Circle-1(1), Raipur, Aaykar Bhawan Civil Lines, Raipur Chhattisgarh. Pin492001. 5. Assistant Commissioner Of Income-Tax, Circle -6(3)(1), Bmtc Building, 80-Feet Road, 6th Block, Koramangala Bangaluru - 560095 6. Additional /joint/deputy/assistant Commissioner Of Income Tax/income -Tax Officer, National Faceless Assessment Centre, Delhi. ---- Respondents Writ Petition (T) No. 78 of 2022 Gurvinderjeet Singh Oberoi S/o J.S. Oberai Aged About 48 Years R/o A - 505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific Nursery Karnataka, 560094. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax Raipur - 1, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 3. Joint Commissioner Of Income Tax Range -1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001. 4. Assistant Commissioner Of Income Tax Range -1(1), Raipur, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001. 5. Assistant Commissioner Of Income Tax Circle - 6(3)(1), Bmtc Building 80 Feet Road, 6th Block, Koramangala Bangaluru 560095 Karnataka. ---- Respondents Writ Petition (T) No. 81 of 2022 Anil Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 51 Years Resident Of Gandhi Chowk , Ward No. 12, Neora, Tilda, Raipur Chhattisgarh. ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 15 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 3. Central Board Of Direct Taxes Through Its Chairman Having His Office At The North Block, Secretariat Building, New Delhi 110002 4. Union Of India Through Secretary Central Board Of Direct Taxes , North Block, New Delhi. ---- Respondents Writ Petition (T) No. 83 of 2022 M/s Sudha Rice Processing Pvt. Ltd. A Company Duly Incorporated Under The Companies Act, 1956 Having Its Registered Office At Danitola, Near Nahar Naka, Dhamtari Chhattisgarh Theough Its Authorized Signatory Suryakant Khandelwal, S/o Shri Satish Kumar Khandelwal, Aged About 47 Years, Resident Of 261, Nahar Naka Chowk, Mahima Sagar Ward, Ward 34, Dhamtari (C.G.) ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) 3. Central Board Of Direct Taxes, Through Its Chairman Having His Office At The North Block, Secretariat Building New Delhi- 110002 4. Union Of India, Through Secretary Central Board Of Direct Taxes, North Block, New Delhi. ---- Respondents Writ Petition (T) No. 94 of 2022 Goenka Rockwool India Pvt. Ltd. Through Director Mr. Vikas Goenka S/o Om Prakash Goenka Age 43 Years R/o Near Kamal Daal Mill, Gudhiyari, Raipur, District Raipur Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary Department Of Revenue Ministry Of Finance North Block, New Delhi 110001 16 2. Central Board Of Direct Taxes Through Chairperson Department Of Revenue Ministry Of Finance North Block, New Delhi 110001 3. Principal Commissioner , Of Income Tax 1 Central Revenue Building , Civil Lines, Raipur 492001, Chhattisgarh. 4. Assistant Commissioner Of Income Tax Circle 1 (1) Central Raevenue Building Civil Lines Raipur 492001 Chhattisgarh. ---- Respondents Writ Petition (T) No. 95 of 2022 M/s Sudha Rice Processing Pvt. Ltd. A Company Duly Incorporated Under The Companies Act, 1956 Having Its R/o At Danitola, Near Nahar Naka, Dhamtari Chhattisgarh Through Its Authorized Signatory Suryakant Khandelwal, S/o Shri Stish Kumar Khandelwal Aged About 47 Years, R/o 261, Nahar Naka Chowk, Mahima Sagar Ward, Ward 34, Dhamtari Chhattisgarh. ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 3. Central Board Of Directo Taxes, Through Its Chairman Having His Office At The North Block, Secretariat Building, New Delhi 110002. 4. Union Of India, Through Secretary Central Board Of Directo Taxes, North Block, New Delhi. ---- Respondents Writ Petition (T) No. 98 of 2022 Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61 Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur, Chhattisgarh, District : Raipur, Chhattisgarh 17 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur, Chhattisgarh, District : Raipur, Chhattisgarh 3. Central Board Of Direct Taxes, Through Its Chairman Having His Office At The North Block, Secretariat Building, New Delhi 110002, District : New Delhi, Delhi 4. Union Of India Through Secretary Central Board Of Direct Taxes, North Block, New Delhi, District : New Delhi, Delhi ---- Respondents Writ Petition (T) No. 100 of 2022 G.P. Agrotech Private Limited Having Its Office At House No. 433, Samta Colony, Behind Water Park, Raipur-492001 Chhattisgarh. Through Its Director Vijay Agrawal Aged About 45 Years Son Of Late Parmanand Agrawal Resident Of 433, Samta Colony, Raipur, District - Raipur Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary Central Board Of Direct Taxes, North Block, New Delhi. 2. Chief Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur District - Raipur Chhattisgarh. 3. Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District - Raipur Chhattisgarh. 4. Income Tax Officer , Ward -3(1), Raipur, Office Of The Income Tax Officer Ward - 1(2), Raipur Chhattisgarh. ---- Respondents Writ Petition (T) No. 102 of 2022 Shree Nakoda Ispat Limited Having Its Registered Office Near Railway Crossing, Mowa, Vidhan Sabha Road, P.O. Saddu, Raipur 492014 Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary, Ministry Of Finance, Income Tax Department (Department Of Revenue) North Block, Secretariate 18 Building, New Delhi 110001. 2. Principal Commissioner Of Income Tax Income Tax Department, Raipur, Chhattisgarh. 3. Assistant Commissioner Of Income Tax Circle 1(1), Central Revenue Building Raipur, Chhattisgarh. ---- Respondents Writ Petition (T) No. 104 of 2022 M/s Sharda Shree Agriculture A Partnership Firm Duly Registered Under The Partnership Act, 1932 Having Its Office At Vidhya Vasini Kutir, Tatya Para Chowk, Raipur- 492001 (C.G.) Through Its Authorized Signatory And One Of The Partners Shilpa Singhania, W/o Shri Giriraj Singhania, Aged About 48 Years, Resident Of Vindhya Vasini Kutir, Tatyapara, Raipur - 492001 (C.G.) ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District- Raipur (C.G.) 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District- Raipur (C.G.) 3. Central Board Of Direct Taxes, Through Its Chairman Having His Office At The North Block, Secretariat Building, New Delhi- 110002 4. Union Of India, Through Secretary Central Board Of Direct Taxes, North Block, New Delhi. ---- Respondents Writ Petition (T) No. 106 of 2022 M/s Shanovi Infrastructure Pvt. Ltd. A Company Duly Incorporated And Registered Under The Companies Act, 1956 Having Its Office At 10 Ektama Parisar, Bjp Complex, Rajbandha Maidan, Ge Road, Raipur - 492001, Chhattisgarh. Through Its Director And Authorized Signatory Anup Agrawal, S/o Shri Ghanshyan Das Agrawal, Aged About 52 Years, Resident Of B-3, Bhhind Shyam Plaza, Ravi Nagar, Raipur Chhattisgarh. ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil 19 Revenue Building, Civil Limes Raipur, District Raipur Chhattisgarh. 2. Principal Comnissioner Of Incom Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District - Raipur Chhattisgarh. 3. Central Board Of Direct Taxes, Through Its Chairman Having His Office At The North Block, Secretariat Building, New Delhi 110002. 4. Union Of India, Through Secretary Central Board Of Direct Taxes, North Block, New Delhi, ---- Respondents Writ Petition (T) No. 107 of 2022 Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61 Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda, Raipur (C.G.) ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District - Raipur (C.G.) 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District- Raipur (C.G.) 3. Central Board Of Direct Taxes, Through Its Chairman Having His Office At The North Block, Secretariat Building, New Delhi- 110002 4. Union Of India, Through Secretary Central Board Of Direct Taxes, North Block, New Delhi. ---- Respondents Writ Petition (T) No. 108 of 2022 Smt. Shobha Thakur W/o Shri Shivraj Singh Thakur Aged About 56 Years R/o D - 182, Sector - 4, Devendra Nagar, Raipur, Chhattisgarh, India 492009. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Chief Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, 20 District Raipur Chhattisgarh. 3. Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 4. Income Tax Officer Ward - 3(1) Raipur, Office Of The Income Tax Officer Ward - 3(1) Raipur Chhattisgarh. ---- Respondents Writ Petition (T) No. 109 of 2022 Ravi Kumar Nagdeo S/o Late Shri Radhamal Nagdeo Aged About 56 Years R/o Opp. Jagdish Lagde Sadar Bazar Bilaspur, Chhattisgarh. Pin- 495001 ---- Petitioner Versus 1. Union Of India Through Secretary Central Board Of Direct Taxes, North Block, New Delhi. 2. Chief Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax Central Revenue Building, Civil Lines, Raipur, District Raipur, Chhattisgarh. 3. Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax Central Revenue Building, Civil Lines, Raipur, District Raipur, Chhattisgarh. 4. Income Tax Officer Ward -1(1) Bilaspur Office Of The Income Tax Officer Ward-1(1), Bilaspur, Chhattisgarh. 5. Additional/ Joint/ Assistant Commissioner Of Income Tax/income Tax Officer National Faceless Assessment Centre, Delhi. ---- Respondents Writ Petition (T) No. 114 of 2022 Rajendra Prakash Pataskar S/o Late Prakash Pataskar, Aged About 56 Years R/o Hn-C-17, Ramkund Vihar Ramkund, Raipur 492001, Chhattisgarh (Wrongly Mentioned As Chandigarh Ut), India., District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through Secretary Central Board Of Direct Taxes, North Block, New Delhi. 21 2. Chief Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 3. Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh 4. Assistant Commissioner Of Income Tax Circle 1(1), Raipur (Chhattisgarh), Office Of The Assistant Commissioner Of Income Tax Circle 1(1) Raipur Chhattisgarh 5. Deputy Commissioner Of Income Tax-2(1), Raipur (Chhattisgarh), Office Of The Deputy Commissioner Of Income Tax-2(1), C.R. Building, Civil Lines, Raipur (Chhattisgarh) 492001 6. Joint Commissioner Of Income Tax, Range-1, Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (Chhattisgarh) 7. Additional Commissioner Of Income Tax, Range-1, Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur Chhattisgarh ---- Respondents Writ Petition (T) No. 120 of 2022 G.P. Agrotech Private Limited Having Its Office At H.No. 433, Samta Colony, Behind Water Park, Raipur 492001 (C.G.) Through Its Director Vijay Agrawal Aged About 45 Years Son Of Late Parmanand Agrawal Resident Of 433, Samta Colony, Raipur, District Raipur (C.G.) ---- Petitioner Versus 1. Union Of India Through Secretary Central Board Of Direct Taxes, North Block, New Delhi 2. Commissioner Of Income Tax Office Of Chief Commissioner Of Incom Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) 3. Commissioner Of Incom Tax Office Of Cheif Commissioner Of Incom Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) 4. Income Tax Officer Ward 3(1), Raipur, Office Of The Incom Tax Officer Ward -1(2), Raipur (C.G.) ---- Respondents 22 Writ Petition (T) No. 151 of 2021 Kailash Agrawal S/o Shri Satyanarayan Agrawal Aged About 59 Years R/ o 2/511, C/o Rashmi Steels, Near Maharashtra Mandal, Choube Colony, Raipur Chhattisgarh 492001., District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi 110001. 2. Union Of India The Ld. Secretary, Minister Of Law And Justice (Legislative Department) 4th Floor, A Wing Rajendra Prasad Road, Shastri Bhavan, New Delhi 110001. 3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of Finance (Department Of Revenue) North Block, New Delhi 110002., District : New Delhi, Delhi 4. The Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---- Respondents Writ Petition (T) No. 152 of 2021 Manoj Kumar Agrawal S/o Shri Satyanarayan Agrawal Aged About 54 Years R/o 132 Near Vista, Amlidih Road, Near Vip Road, Amlidih, Purena Raipur Chhattisgarh 492001 ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary Ministry Of Finance, (Department Of Revenue) No. 137, North Block, New Delhi 110001 2. Union Of India Through The Ld. Secretary Ministry Of Law And Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi 110001 3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of Finance (Department Of Revenue) North Block, New Delhi -110002 4. The Principal Commissioner Of Income Tax-1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh 5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan, 23 Civil Lines, Raipur Chhattisgarh ---- Respondents Writ Petition (T) No. 153 of 2021 Rashmi Sponge Iron And Power Industries Private Limited A Registered Company Registered Under The Provisions Of Companies Act, 1956 Having Registered Office At 90 Industrial Growth Centre Siltara Phase Ii, Raipur Chhattisgarh Through Its Director Shri Kailash Agrawal. ---- Petitioner Versus 1. Union of India Through The Ld. Secretary Ministry of Finance (Department of Revenue) No. 137, North Block, New Delhi 110001 2. Union of India The Ld. Secretary Ministry of Law and Justice (Legislative Department) 4th Floor A Wing , Rajendra Prasad Road, Shastri Bhavan, New Delhi 110001. 3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi 110002 4. The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh 5. Assistant Commissioner of Income Tax Circle (1), Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh ---- Respondents Writ Petition (T) No. 190 of 2021 Ajay Agrawal S/o Late Dr. Ramavtar Agrawal Aged About 55 Years 9b, South Avenue, Chaubey Colony, Raipur, District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Principal Commissioner Of Income Tax Raipur -1, New Central Revenue Building Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 2. Income Tax Officer Ward 1 (2), Raipur., District : Raipur, Chhattisgarh 3. Union Of India Through The Secretary, Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi 110001., District : New Delhi, Delhi 4. Central Board Of Direct Tax Ministry Of Finance (Department Of Revenue) North Block, New Delhi - 110002., District : New Delhi ---- Respondents 24 Writ Petition (T) No. 209 of 2021 Rajkumar Chopda S/o Late Shri Manohar Lal Chopda Aged About 66 Years R/o A-301-304, Vineet Estate, New Shanti Nagar,k Shankar Nagar, Raipur C.G. 492001, District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary, Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi 110001 2. Union Of India The Ld. Secretary Minister Of Law And Justice (Legislative Department), 4th Floor, A Wing Rajendra Prasad Road, Shastri Bhawan, New Delhi 110001 3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of Finance (Department Of Revenue) North Block, New Delhi 110002, 4. The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, Civil Lines, Raipur (C.G.), District : Raipur, Chhattisgarh 5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan, Civil Lines, Raipur (C.G.), District : Raipur, Chhattisgarh ---- Respondent Writ Petition (T) No. 241 of 2021 M/s Vighneshwar Ispat Private Limited Incorporated Under The Provisions of Companies Act, 1656, And Having Registered Office At Mohdi Road, Dharsiwa, Charoda Raipur, Chhattisgarh 492001 And Represented Through Its Director Shri Akshit Tayal, S/o Shri Arun Tayal Aged About 32 Years, R/o C-10, Super Estate Colony, Mahavir Nagar, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union of India Through The Ld. Secretary Ministry of Finance (Department of Revenue) No. 137, North Block, New Delhi-110001 2. Union Of India, The Ld. Secretary Minister of Law and Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Raod, Shastri Bhavan, New Delhi-110001 3. Central Board of Direct Tax, Through Its Ld. Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi-110002 4. The Principal Commissioner of Income Tax-1, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh 25 5. Income Tax Officer, Ward 3(1) Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh ---- Respondents Writ Petition (T) No. 242 of 2021 M/s Kailash Castings Pvt. Ltd., Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Plot No. 43 And 46, Industriaal Area Growth Center, Phase - Ii, Siltara, Raipur Chhattisgarh And Represented Through Its Director Shri Anurag Gupta, S/o Shri Sanjay Kumar Gupta, Aged About 26 Years, Resident Of House No. I-23, Anupam Nagar, Raipur, Chhattisgarh, 492004. ---- Petitioner Versus 1. Union of India Through The Ld. Secretary Ministry of Finance (Department of Revenue) No. 137, North Block, New Delhi-110001 2. Union of India The Ld. Secretary Minister of Law and Justice (Legislative Department) 4th Floor, A- Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110001 3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of Finance (Department Of Revenue) North Block, New Delhi-110002 4. The Principal Commissioner of Income Tax-4, Delhi 5. Income Tax Officer, Ward 14 (1), Central Revenue Building, ITO, Indraprastha Estate, New - Delhi 110002 ---- Respondents Writ Petition (T) No. 243 of 2021 M/s Siddhi Agro Products Pvt. Ltd. Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At 9 Annapurna Complex, Agrasen Raod, Bhainsthan, Raipur, Chhattisgarh And Represented Through Its Director Shri Sushil Kumar Jain, S/o Shri Biharilal Jain, Aged About 52 R/o C-32, Behind Mira Datar, Samta Colony, Raipur, Chhattisgarh 492001, District : Raipur, Chhattisgarh ---- Petitioner Versus 1. Union of India Through The Ld. Secretary Ministry of Finance (Department of Revenue) No. 13, North Block, New Delhi- 110001 2. Union of India, The Ld. Secretary, Minister of Law and Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Raod, Shastri Bhavan, New Delhi-110001 26 3. Central Board of Direct Tax, Through Its Ld. Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi-110002 4. The Principal Commissioner of Income Tax-1, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh 5. Assistant Commissioner of Income Tax, Circle1(1) Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh ---- Respondents Writ Petition (T) No. 245 of 2021 M/s Goyal Energy And Steel Pvt. Ltd. Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Tatibandh Chowk, Ring Road No. 2 Raipur, Chhattisgarh And Represented Through Its Director Shri Deepak Kumar Agrawal, S/o Ratanlal Agrawal, Aged About 50 Years, Resident C/o M/s Goyal Enterprises, Gudiyari, Opp. Chandra Complex, Raipur, Chhattisgarh 492001. ---- Petitioner Versus 1. Union Of India Through The Ld. Secretary, Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi - 110001. 2. Union Of India The Ld. Secretary Minister Of Law And Justice (Legislative Department) 4th Floor, A Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi 110001. 3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of Finance (Department Of Revenue) North Block, New Delhi 110002. 4. The Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. 5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. ---- Respondents Writ Petition (T) No. 246 of 2021 M/s Avani Industrial Machineries Pvt. Ltd., Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Mohba Bazar, Raipur, Chhattisgarh And Represented Through Its Director Shri Avanindranath Agrawal, S/o Suryavanshilal Agrawal, Aged About 64 Years, R/o 1063, Geeta Nagar, Raipur C.G 492001 Raipur C.G 492001. ---- Petitioner 27 Versus 1. Union of India Through The Ld. Secretary Ministry of Finance (Department of Revenue) No.137, North Block, New Delhi - 110001 2. Union of India The Ld. Secretary Minister of Law and Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110001 3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi - 110002 4. The Principal Commissioner of Income Tax-1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh 5. Assistant Commissioner of Income Tax, Circle-1(1) Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh ---- Respondents Writ Petition (T) No. 247 of 2021 M/s Avani Ferro Alloys Pvt. Ltd. Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Akanksha G.E. Road, Geeta Nagar, Raipur, Chhattisgarh. And Represented Through Its Director Shri Avanindranath Agrawal. S/o Suryavanshilal Agrawal, Aged About 63 Years Resident Of 1063, Geeta Nagar, Raipur Chhattisgarh 492001. ---- Petitioner Versus 1. Union of India Through The Ld. Secretary Ministry of Finance (Department of Revenue) No. 137, North Block, New Delhi-110001 2. Union of India The Ld. Secretary Minister of Law and Justice (Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110001 3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi - 110002 4. The Principal Commissioner of Income Tax-1, Aaykar Bhawn, Civil Lines, Raipur, Chhattisgarh. 5. Assistant Commissioner of Income Tax Circle-1(1) Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh. ---- Respondents (Cause-title taken from Case Information System) 28 For Appellant/Petitioner : Mr. Raj Shengale, Mr. Siddharth Dubey, Mr. Abhyuday Singh, Mr. Chetan Singh Chauhan, Mr. Raja Sharma, Mr. Siddharth Shukla, Mr. Karan Kumar Baharani, Mr. Vaibhav Shukla, Ms. Astha Shulka and Mr. Chandradeep Prasad, Advocates. For Respondent No. 1 : Ms. Anmol Sharma, Central Government Counsel. For Respondents/Income Tax: Mr. Amit Chaudhari, Ms. Naushina Afrin Ali & Mr. Ajay Kumrani, Advocates. Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Justice Rajendra Chandra Singh Samant, Judge Judgment on Board Per Arup Kumar Goswami, Chief Justice 10.05.2022 Heard Mr. Raj Shengale, Mr. Siddharth Dubey, Mr. Abhyuday Singh, Mr. Chetan Singh Chauhan, Mr. Raja Sharma, Mr. Siddharth Shukla, Mr. Karan Kumar Baharani, Mr. Vaibhav Shukla, Ms. Astha Shulka and Mr. Chandradeep Prasad, learned counsel for the appellant/petitioner. Also heard Ms. Anmol Sharma, learned Central Government counsel, appearing for Union of India as well as Mr. Amit Chaudhari, Ms. Naushina Afrin Ali and Mr. Ajay Kumrani, learned counsel, appearing for the Income Tax Department. 2. An application is filed in Writ Appeal No. 277 of 2021 for preponement of hearing of Writ Appeal No. 277 of 2021 and other connected matters, which is registered as I.A. No. 2 of 2022. 29 3. These cases were directed to be listed on 11.07.2022 on the ground that an appeal against the order of the Allahabad High Court on a similar issue was reserved for judgment by the Hon’ble Supreme Court on 20.04.2022. 4. As the Hon’ble Supreme Court had decided the matter, namely, Union of India & Others v. Ashish Agarwal, reported in (2022) SCC Online SC 543, and as certain time-lines are indicated therein, I.A. No. 2 of 2022 was filed. 5. The Hon’ble Supreme Court disposed of the aforesaid case as follows: “26. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgment 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 30 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 dispensed with as a one-time measure vis-a-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 31 148A may issue notice under section 148 (as substituted); (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 assesses and Revenue under the Finance Act, 2021 and in law shall continue to be available. 27. 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. 28. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and 32 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. 29. All these appeals are accordingly partly allowed to the aforesaid extent. 30. In the facts of the case, there shall be no order as to costs.” 6. In view of the decision of the Hon’ble Supreme Court, no hearing is required and therefore, these batch of writ appeals/writ petitions are disposed of in terms of the judgment rendered in Union of India & Others v. Ashish Agarwal. I.A. No. 2 of 2022 is also disposed of. Sd/- Sd/- (Arup Kumar Goswami) (Rajendra Chandra Singh Samant) Chief Justice Judge Brijmohan "