Ashutosh Kumar Rai vs Union Of India And 2 Others
2022 Latest Caselaw 1710 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 3
 

 
Case :- WRIT TAX No. - 656 of 2022
 

 
Petitioner :- Ashutosh Kumar Rai
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Ashish Bansal,Shalini Goel
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan
 

 
Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Manu Ghildiyal, learned counsel for the respondent nos. 2 and 3/Income Tax Department.

This writ petition has been filed, praying for the following relief:-

"(i) Issue a writ, order of direction in the nature of certiorari quashing / setting aside the impugned notice dated 13.04.2021 (Annexure-II) issued under section 148 of the Act by the respondent no.3 relating to the Assessment Year 2015-16;

(ii) Issue a writ, order or direction in the nature of certiorari quashing the reassessment proceedings initiated in pursuance of impugned notice dated 13.04.2021 (Annexure-II) issued under Section 148 of the Act.

(iii) Issue a writ, order or direction in the nature of certiorari or writ of mandamus or appropriate writ, direction or order setting aside the "Explanation" to Clause (A)(a) of the Notification No. 20 of 2021 (Annexure-III) dated 31.03.2021 and "Explanation" to Clause (A)(a) of the Notification No. 38 of 2021 (Annexure0V) dated 27.04.2021 issued by the CBDT ( i.e. the respondent no.1)'

(iv) Issue a writ, order or direction in the nature of certiorari or writ of mandamus or appropriate writ, direction or order to declare the the "Explanation" to Clause (A)(a) of the Notification No. 20 of 2021 (Annexure-III) dated 31.03.2021 and "Explanation" to Clause (A)(a) of the Notification No. 38 of 2021 (Annexure IV) dated 27.04.2021 issued by the CBDT ( i.e. the respondent no.1) as ultra vires to Income Tax Act, 1961 as amended by Finance Act, 2021 w.e.f. 01.04.2021".

All the learned counsels for the parties jointly state that the controversy involved in the present writ petition, is squarely covered by the Division Bench judgment dated 30.09.2021 (as corrected by the order dated 08.10.2021) in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors) and, therefore, the impugned notice may be quashed and the present writ petition may also be disposed off on the same terms and conditions.

In view of the joint statement made by the learned counsels for the parties, the impugned notice is hereby quashed and the writ petition is disposed off on the same terms and conditions as provided in the judgment of Ashok Kumar Agarwal (supra).

Order Date :- 28.4.2022

T.S.