MANMEET KAPOOR S/O SH G P S KAPOOR V. INCOME TAX OFFICE

CW/6800/2022

AI Insights

The case involves Manmeet Kapoor, the petitioner, against the Income Tax Office, Circle 1, Alwar, as the respondent. The core issue raised in the petition was related to the notices issued under section 148 of the Income Tax Act, which were contested based on the Supreme Court's recent judgment in Ashish Agarwal vs. Others. The Supreme Court had modified the approach towards such notices, requiring them to be treated as show-cause notices under the newly amended section 148A, introduced by the Finance Act, 2021. This modification was to ensure a uniform procedure across similar cases and to reduce the burden of appeals on the Supreme Court.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 674094 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 09-05-2022
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal Vs. Others
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AKSHAY SHARMA
• Assessee Lawyers: MAHENDRA
• Keywords: Finance act; Income Tax; Show cause notice; Supreme Court; Writ petition
• Section: 148; 148A

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAIASTHAN BENCH AT JAIPUR D . B . Civil Writ Petition No. 680012022 Manmeet Kapoor S/o Sh G P S Kapoor, Aged About 49 Years, Rlo Kailash Colony, Near Govt. Children Hospital, Alwar, Rajasthan. Versus Income Tax Office, Circle 1, Alwar, C.R. Building, Moti Doongari , Road, Alwar, Rajasthan - , T -wW+ 3- ,,&N : ----Respondent ' $-q%. $.a , ,. s * \" . %< .2\"\" '\".,;b\" . - . u \" \" \" ? \"' . . , ,# - -. % # * * - -*- For Petition&g(,s), : Mr. Mahendra ~ a r ~ i e i & ~ % k o c a t e 8 % - 2- ~ P F * M r Manmeet Kapoor, petitloner P Q J present in person For Respo'ndent(s) 4 : Mr. Akshay Sharma, Advocaz - 33 HON'BLE d & j l l m AWASH GUPTA 09/05/2022 r hearing today, learned at the issue raised in this petition is cover .2022 passed by the ion'ble Supreme Cou of India & Others Vs. Ashish Agarwal (GwiI A\"ppeal-.~o.>005/2022 and batch drqyv a q e d n of appeals). Following directions have been issued by the Hon'ble Supreme Court in the aforesaid case: '10. In view of the above and for t h e reasons stated above, the present ~ p p e a l s 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, 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 a s , 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, s o t h a t the assessees can reply to the show-cause notices within two weeks thereafter; been quashed by the High Courts. ved hereinabove I thereafter pass uired under section section 148 (as available to the le under section s and contentions the Finance Act, ed hereinabove I thereafter pass 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 a s 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 e r a s to costs.\" ition i s also finally disposed of Accordingly, this on i s also finally disposed of in terms of order ed by the Hon'ble Supreme Court in th I (supra), a s stated above. proceed to decide the matter in accordance issued by the Hon'ble Supreme Court in para the writ petition, the stay application filed ive and the same also stands disposed of acc r .a1 gct~ons issued by the Hon'ble a :lJ (SAMEER lAIN),I (PRAKASH GUPTA),J "