AI Insights
This case involves a series of writ petitions filed by various petitioners against the Union of India, challenging the notices issued under Section 148 of the Income Tax Act by different Assessing Authorities. The petitioners argued that the requirements under Section 147 of the Income Tax Act, as it was pre-amended in 2021, were not fulfilled. The Supreme Court had previously addressed a similar issue, modifying and substituting the High Court's decision, which led to the quashing of the notices issued under the unamended Section 148. The Supreme Court's decision mandated that these notices be treated as show-cause notices under the newly substituted Section 148A, and required the Assessing Officers to provide the petitioners with the information and material relied upon by the Revenue.
Appeal Details
Counselvise Citation
[2022] 140 COUNSELVISE.COM (IT) 692197 (HC-UTTARAKHAND)
Assessee PAN
Bench
Appeal Number
CRN Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
13-05-2022
Assessment Year
misc
Judgement Text
"IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 2656 of 2021(M/S) Yogesh Kumaar Jindal …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 1457 of 2021 (M/S) Evon Technologies Pvt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 1892 of 2021 (M/S) Pankaj Mittal …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2209 of 2021 (M/S) B.R. Traders Pvt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2343 of 2021 (M/S) Bobby Soin …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2637 of 2021 (M/S) M/s Kalra Traders through its proprietor …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2641 of 2021 (M/S) M/s A.K. Traders through its proprietor …..Petitioner Versus The Union of India & Ors. …..Respondents With 2 Writ Petition No. 2748 of 2021 (M/S) Yogesh Kumaar Jindal …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2749 of 2021 (M/S) Yogesh Kumaar Jindal …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2865 of 2021 (M/S) Maa Sheetla Ventures …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2870 of 2021 (M/S) Krishna Sharma …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 2884 of 2021 (M/S) Neha Rawat …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 130 of 2022 (M/S) Shri Bankey Bihari Metals …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 171 of 2022 (M/S) Dev Bhoomi Steel PVt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 172 of 2022 (M/S) 3 Dev Bhoomi Steel PVt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 309 of 2022 (M/S) Pushpa Devi …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 310 of 2022 (M/S) Shobha Sikund …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 311 of 2022 (M/S) Mahendra Singh …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 312 of 2022 (M/S) Tilak Raj Giloti …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 313 of 2022 (M/S) Arvind Kumar …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 314 of 2022 (M/S) Pushpa Devi …..Petitioner Versus The Union of India & Ors. …..Respondents With 4 Writ Petition No. 315 of 2022 (M/S) Pushpa Devi …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 316 of 2022 (M/S) Pushpa Devi …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 317 of 2022 (M/S) Rajev Sikund …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 390 of 2022 (M/S) M/s Jai Shree Balaji Industries …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 416 of 2022 (M/S) M/s Jai Shree Balaji Industries …..Petitioner Versus The Union of India & Ors. …..Respondents with Writ Petition No. 463 of 2022 (M/S) M/s Jai Shree Balaji Industries …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 464 of 2022 (M/S) M/s Jai Shree Balaji Industries …..Petitioner Versus The Union of India & Ors. …..Respondents with 5 Writ Petition No. 466 of 2022 (M/S) Shree Bankey Bihari Ispat Pvt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 549 of 2022 (M/S) Amit Agarwal …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 558 of 2022 (M/S) Anuj Aggarwal …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 624 of 2022 (M/S) Pranav Nagalia …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 625 of 2022 (M/S) Saroj Garg …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 634 of 2022 (M/S) Kusum Lata Verma …..Petitioner Versus The Union of India & Ors. …..Respondents With Writ Petition No. 635 of 2022 (M/S) Dev Bhoomi Steel Pvt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents With 6 Writ Petition No. 637 of 2022 (M/S) Manjusha Verma …..Petitioner Versus The Union of India & Ors. …..Respondents And Writ Petition No. 697 of 2022 (M/S) Shri Bankey Bihari Ispat Pvt. Ltd. …..Petitioner Versus The Union of India & Ors. …..Respondents Present: Mr. Harshit Sanwal, Mr. Pulak Raj Mullick, Mr. Shiv Pande, Mr. Sagar Kothari, Mr. Avidit Noliyal, Mr. Piyush Garg, Mr. Prateek Tripathi, the learned counsel for the petitioners. Mr. S.C. Dumka, the learned Standing Counsel and Mr. Virendra Kaparuwan, the learned Standing Counsel for the Union of India. Mr. Hari Mohan Bhatia, the learned counsel for respondents/Income Tax department. Date of hearing : 13.05.2022 Coram: Sri S.K. Mishra, ACJ. Sri R.C. Khulbe, J. Upon hearing the learned counsel for the parties, this Court made the following judgment: (Per: Sri S.K.Mishra, ACJ.) In these bunch of writ applications, the petitioners have prayed for issuance of a writ of certiorari quashing the impugned notices of different dates, issued by the different Assessing Authorities under Section 148 of the Income Tax Act on the ground that the mandate and requirement given under Section 147 of the Income Tax Act (pre amended in the year 2021) has not been fulfilled. 2. Similar matter came before the Hon’ble Supreme Court in Civil Appeal No. 3005 of 2022 against the order passed by the Hon’ble High Court of Allahabad. 7 All bunch appeals were disposed of by the Hon’ble Supreme Court giving the following orders:- “10. In view of the above and for the reasons stated above, the present Appeals 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, 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 Court 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 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 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 assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available.” 8 3. In that view of the matter, since the Hon’ble Supreme Court has further directed that the order referred to (supra) shall be applicable PAN INDIA and all the judgments and orders passed by different High Courts on the issue and under which similar notices were issued after 01.04.2021 issued under section 148 of the Act were set aside and directed to be governed by the aforesaid order passed by the Hon’ble Supreme Court and it is also modified to that extent. 4. In that view of the matter, nothing is left to be decided in all these writ petitions. All the writ petitions are disposed of with the direction to the Assessing Officer to comply the directions given in paragraph 10 (quoted above) by the Hon’ble Supreme Court in the aforesaid cases. 5. Interim order, passed in all the petitions stands vacated. 6. Let a copy of this order be placed in each connected case. (Sanjaya Kumar Mishra, ACJ.) (Ramesh Chandra Khulbe, J.) PV 9 10 "
Other Referred Cases
Civil Appeal No. 3005 of 2022
Laws Referred To
Income Tax Act
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