New Adil Educational Society Thru. Manager Musahib Ali And Another V. Union Of India Thru. Secy. Ministry Of Finance New Delhi And Others

/193/2024

AI Insights

The case involves the New Adil Educational Society, through its manager Musahib Ali, challenging a notice and order issued under Section 148A of the Income Tax Act, 1961, by the Income Tax Officer, Allahabad. The petitioners argued that the notice and subsequent order did not consider their timely reply to the show cause notice. The court referenced a similar case, Writ Tax No.191 of 2024, involving the same parties but different quantum of escaped income, and decided to set aside the impugned notice and order, remanding the matter for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 800118 (HC-LUCKNOW)
• Appeal Type: Others
• Pronouncement Date: 24-07-2024
• Assessment Year: misc
• Other Referred Cases: Musahib Ali Vs. Union of India and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: KUSHAGRA DIKSHIT
• Assessee Lawyers: AJAY SINGH
• Keywords: Certiorari; Certiorari; Escaped income; Income Tax; Notice Quashing; Writ Tax
• Section: 148A(d); 148A

Judgement Text

"Neutral Citation No. - 2024:AHC-LKO:50110-DB Court No. - 3 Case :- WRIT TAX No. - 193 of 2024 Petitioner :- New Adil Educational Society Thru. Manager Musahib Ali And Another Respondent :- Union Of India Thru. Secy. Ministry Of Finance New Delhi And Others Counsel for Petitioner :- Ajay Pratap Singh Counsel for Respondent :- A.S.G.I.,C.S.C.,Kushagra Dikshit Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Shree Prakash Singh,J. Heard Ms. Rashi Gupta, Advocate, holding brief of Sri Ajay Pratap Singh, learned counsel who appears for the petitioners and learned Standing Counsel who appears on behalf of the State-respondents. This writ petition has been filed by the petitioners with the following main prayers:- \"(i) To issue a writ, order or direction in the nature of CERTIORARI thereby quashing impugned notice dated 23.04.2024 issued by the Opposite Party No. 3 Income Tax Officer, Allahabad under section 148A of the Income Tax Act, 1961 as well as the order under section 148A(d) of the Income Tax Act, 1961 contained as Annexure No. 1 and 2 to the Writ Petition respectively.\" The petitioner no.1 is a society, which runs a school. Not only the society but the school has come before this Court as petitioner through their Manager Musahib Ali. Learned counsel appearing for the respondents has pointed out that the notice was issued to the society and not to the school. The order impugned has been passed against the society and, therefore, the petitioner no.2 has been unnecessarily impleaded as a petitioner. This Court has passed a detailed order in Writ Tax No.191 of 2024, Musahib Ali Vs. Union of India and others today. The said writ petition was filed by the manager of the school in personal capacity as similar notice had been issued to them and the learned counsel for the petitioner has requested to such order saying that the question raised in this writ petition is the same and involves similar facts. Learned counsel appearing for the respondents has pointed out that in Writ Tax No.191 of 2024, the quantum of escaped income was Rs.25.80 crores whereas in this case, the quantum of escaped income is Rs.37.32 crores. We have gone through the order Annexure 2 to the petition passed under clause (d) of Section 148A of the Income Tax Act, 1961 and we find that it does not consider the reply of the petitioner, which admittedly was submitted within time on 18.4.2024 along with other documents to the show cause notice issued on 28.3.2024. This writ petition shall be governed by the order passed in Writ Tax No.191 of 2024 and the petitioners of this petition are entitled to the similar order. The impugned notice dated 23.4.2024 issued by the respondent no.3 under Section 148A along with the order dated 148A (d) of the Income Tax Act, 1961 is set aside. The matter is remanded to the assessing authority to decide the same afresh after taking into account the reply submitted by the petitioners to the show cause notice. Copy of the order passed today in Writ Tax No.191 of 2024 shall be issued by the office to the petitioners in this case as well. The writ petition is disposed of. Order Date :- 24.7.2024 Ram Murti Digitally signed by :- RAM MURTI YADAV High Court of Judicature at Allahabad, Lucknow Bench "