MAYANK AGARWAL V. UNION OF INDIA AND 2 OTHERS

WTAX/210/2022

AI Insights

The case involves a writ petition filed by Mayank Agarwal against the Union of India and others, challenging a notice issued under section 148 of the Income Tax Act for the Assessment Year 2013-14. The petitioner sought to quash the notice and the subsequent reassessment proceedings initiated based on it. The respondents provided a counter affidavit detailing the issuance of the notice, asserting it was system-generated and properly transmitted to the petitioner. The court, after considering the arguments and the evidence provided, including the speed post receipt and the system-generated notice, dismissed the petition, affirming the notice's validity.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 724421 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 23-03-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GAURAV MAHAJAN; UGRASEN PANDEY
• Assessee Lawyers: ASHISH BANSAL
• Keywords: Assessment Year 2013-14; Certiorari; Certiorari; Notice; Reassessment; Writ Tax
• Section: 148; 149; 282; 127; 127-A

Judgement Text

"Court No. - 3 Case :- WRIT TAX No. - 210 of 2022 Petitioner :- Mayank Agarwal Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Ugrasen Kumar Pandey Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned standing counsel for the respondent Nos.2 and 3. This writ petition has been filed praying for the following reliefs: \"(A) issue a writ, or direction in the nature of Certiorari quashing/setting aside the impugned notice dated 31.03.2021 (Annexure - II) issued under section 148 of the Act by the Respondent No.3 relating to the Assessment Year 2013-14; (B) issue a writ, or direction in the nature of Certiorari quashing the reassessment proceedings initiated in pursuance of impugned notice dated 31.03.2021 (Annexure - II) issued under section 148 of the Act;\" A short counter affidavit on behalf of respondent Nos.2 and 3 dated 22.02.2022 has been filed today which is taken on record. In paragraphs-4, 5 and 6 of the short counter affidavit, the respondent No.2 and 3 have stated as under: \"4. That the deponent at the very outset states that for the A/Y-2013-14 a Notice u/s 148 of the Act dated 31.03.2021 was issued to the petitioner assessee on 31.03.2021 itself after obtaining the necessary satisfaction of the Pr. CIT, Gorakhpur (Respondent No. 2) in accordance with the provisions of the Act. 5. That the deponent in the present case states that the process related to issue of notice u/s 148 of the Act dated 31.03.2021 is System generated and carried out through the Income Tax Business Application (ITBA) Portal of the Department. The said notice was issued/ transmitted to the petitioner assessee through ITBA on 31.3.2021 itself in accordance with the provisions of Section 282 of the Act read with Rule 127 and Rule 127-A of the Income Tax Rules, 1962. The deponent further states that the System did not report any bounce back of the transmission of the System generated notice as such the notice dated 31.03.2021 was validly issued to the petitioner assessee in accordance with the provisions of Section 149 of the Act. 6. That in the present case a copy of the said notice dated 31.03.2021 was also sent to the petitioner assessee through Speed Post on 31.03.2021 as would be evident from the Xerox/photocopy of the said Speed Post Receipt. A photocopy of the Speed Post Receipt dated 31.03.2021 is enclosed herewith and marked as Annexure No. SCA-1.\" In support of the aforesaid averments in the short counter affidavit, the respondent Nos.2 and 3 have also filed a copy of impugned notice dated 31.03.2021 physically signed by the respondent No.3 as well as a copy of postal receipt and consignment report which goes to show that the notice was issued to the petitioner by the respondent No.3 on 31.03.2021 for the Assessment Year 2013-14. Thus, the notice has been issued well within the period of limitation. Learned counsel for the petitioner concedes to the afore-quoted averments of paragraph-6 of the counter affidavit. In view of the aforesaid, we do not find any merit in this writ petition. Consequently, the writ petition is dismissed. Order Date :- 23.3.2022/NLY Digitally signed by NAND LAL YADAV Date: 2022.03.24 10:07:42 IST Reason: Location: High Court of Judicature at Allahabad "