Richa Jain vs Union Of India And 2 Others
2022 Latest Caselaw 261 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 3
 

 
Case :- WRIT TAX No. - 488 of 2022
 

 
Petitioner :- Richa Jain
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan
 

 
Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

Heard Shri Ashish Bansal, learned counsel for the petitioner and Shri Ashish Agarwal, learned counsel for the respondent nos.2 and 3/Income Tax Department.

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 05.04.2021 (Annexure - II) issued under section 148 of the Act by the Respondent No.3 relating to the Assessment Year 2015-16;

(B) issue a writ, or direction in the nature of Certiorari quashing the reassessment proceedings initiated in pursuance of impugned notice dated 05.04.2021 (Annexure-II) issued under section 148 of the Act;

(C) issue a writ, 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. 20/2021 (Annexure III) dated 31.03.2021 and 'Explanation' to Clause (A)(b) of the Notification No. 38/2021 (Annexure - IV) dated 27.04.2021 issued by the CBDT (i.e. the Respondent No. 1);

(D) issue a writ, or direction in the nature of certiorari or writ of Mandamus or appropriate writ, direction or order to declare the 'Explanation' to Clause (A)(a) of Notification No. 20/2021 (Annexure III) dated 31.03.2021 and 'Explanation' to Clause (A)(b) of Notification No. 38/2021 (Annexure - IV) dated 27.04.2021 issued by the Central Board of Direct Taxes (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 :- 1.4.2022

SK