Yogesh Agarwal vs Union Of India And 2 Others
2025 Latest Caselaw 9795 ALL

Allahabad High Court

Yogesh Agarwal vs Union Of India And 2 Others on 28 April, 2025

Author: Yogendra Kumar Srivastava

Bench: Yogendra Kumar Srivastava

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2025:AHC:65466-DB
 
Court No. - 40
 

 
1. Case :- WRIT TAX No. - 1616 of 2022
 
Petitioner :- Yogesh Agarwal
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Aditya Kant Sharma,Gaurav Mahajan,Krishna Agarawal
 
Alongwith
 
2. Case :- WRIT TAX No. - 104 of 2023
 
Petitioner :- Mukesh Kumar
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Parv Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
3. Case :- WRIT TAX No. - 106 of 2023
 
Petitioner :- Shiv Shakti Constructions, Through Its Partner Shri Mukesh Kumar
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Parv Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
4. Case :- WRIT TAX No. - 107 of 2023
 
Petitioner :- Kirti Singh
 
Respondent :- Deputy / Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Parv Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
5. Case :- WRIT TAX No. - 110 of 2023
 
Petitioner :- Neeru Gupta
 
Respondent :- Principal Chief Commissoner Of Income Tax Up East And Another
 
Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal
 
Counsel for Respondent :- Gaurav Mahajan
 
6. Case :- WRIT TAX No. - 111 of 2023
 
Petitioner :- Pawan Mangal
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
7. Case :- WRIT TAX No. - 112 of 2023
 
Petitioner :- Pawan Mangal
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
8. Case :- WRIT TAX No. - 114 of 2023
 

 
Petitioner :- Anant Raj Sewa Sansthan
 
Respondent :- Union Of India And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh
 
9. Case :- WRIT TAX No. - 117 of 2023
 

 
Petitioner :- Prabha Khare
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan
 
10. Case :- WRIT TAX No. - 1199 of 2022
 

 
Petitioner :- Dhiraj Goel
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Arvind Nath Agrawal,Ashish Agrawal,Gaurav Mahajan
 
11. Case :- WRIT TAX No. - 120 of 2023
 

 
Petitioner :- Shiv Shakti Constructions
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Parv Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
12. Case :- WRIT TAX No. - 1202 of 2022
 

 
Petitioner :- Priyank Garg
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Suyash Agarwal,Sr. Advocate
 
Counsel for Respondent :- A.S.G.I.,Devendra Gupta,Gaurav Mahajan
 
13. Case :- WRIT TAX No. - 1203 of 2022
 

 
Petitioner :- Priyank Garg (Huf)
 
Respondent :- Income Tax, Officer Ward 1(2)(1) And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Devendra Gupta,Gaurav Mahajan
 
14. Case :- WRIT TAX No. - 1214 of 2022
 

 
Petitioner :- Saurav Goel Huf
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh
 
15. Case :- WRIT TAX No. - 122 of 2023
 

 
Petitioner :- Neeru Gupta
 
Respondent :- Principal Chief Commissioner Of Income Tax Up(East) And Another
 
Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal
 
Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan
 
16. Case :- WRIT TAX No. - 1248 of 2022
 

 
Petitioner :- Rakesh Kumar Agarwal
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Suyash Agarwal,Sr. Advocate
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta
 
17. Case :- WRIT TAX No. - 1289 of 2022
 

 
Petitioner :- R.S. Overseas
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Manu Ghildyal
 
18. Case :- WRIT TAX No. - 132 of 2023
 

 
Petitioner :- Rajat Baranwal
 
Respondent :- Principal Chief Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan
 
19. Case :- WRIT TAX No. - 1321 of 2022
 

 
Petitioner :- Arun Kumar
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Nishant Mishra
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan
 
20. Case :- WRIT TAX No. - 134 of 2023
 

 
Petitioner :- Shahid Latif
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan
 
21. Case :- WRIT TAX No. - 135 of 2023
 

 
Petitioner :- M/S. Vivek Ispat Udyog
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Praveen Kumar
 
Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal
 
22. Case :- WRIT TAX No. - 136 of 2023
 

 
Petitioner :- Shivang Jain
 
Respondent :- Principal Commissioner Of Income Tax-1 And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan
 
23. Case :- WRIT TAX No. - 1392 of 2022
 

 
Petitioner :- Smt. Radha Rani
 
Respondent :- Income Tax Officer -2(4) And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan
 
24. Case :- WRIT TAX No. - 142 of 2023
 

 
Petitioner :- Nidhi Jain
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan
 
25. Case :- WRIT TAX No. - 1433 of 2022
 

 
Petitioner :- Subhash Kumar Gupta
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
26. Case :- WRIT TAX No. - 145 of 2023
 

 
Petitioner :- Raj Kumar
 
Respondent :- Principal Commissioner Of Income Tax-1 And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan
 
27. Case :- WRIT TAX No. - 1466 of 2022
 

 
Petitioner :- Pawanputra Hotels Resorts Private Limited
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta
 
28. Case :- WRIT TAX No. - 1470 of 2022
 

 
Petitioner :- Dileep Khandelwal
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta
 
29. Case :- WRIT TAX No. - 1477 of 2022
 

 
Petitioner :- Seema Gupta
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Gopal Verma,Manu Ghildyal
 
30. Case :- WRIT TAX No. - 150 of 2023
 

 
Petitioner :- Charms India Orivate Limited
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal
 
31. Case :- WRIT TAX No. - 1539 of 2022
 

 
Petitioner :- M/S Neelanjan Infrastructure Private Limited
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Kalpana Sinha,Sr. Advocate
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan,Manu Ghildyal
 
32. Case :- WRIT TAX No. - 1546 of 2022
 

 
Petitioner :- Sanjay Kumar (Huf)
 
Respondent :- Principal Commissioner Of Income Tax Kanpur And Another
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan
 
33. Case :- WRIT TAX No. - 157 of 2023
 

 
Petitioner :- Amit Kumar Garg
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Praveen Kumar
 
Counsel for Respondent :- Gaurav Mahajan
 
34. Case :- WRIT TAX No. - 1571 of 2022
 

 
Petitioner :- Puran Chand Dawar
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Gopal Verma,Manu Ghildyal
 
35. Case :- WRIT TAX No. - 1584 of 2022
 

 
Petitioner :- Dinesh Oils Limited
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
36. Case :- WRIT TAX No. - 1585 of 2022
 

 
Petitioner :- Goldmohar Gramodyog Sansthan
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
37. Case :- WRIT TAX No. - 1586 of 2022
 

 
Petitioner :- Dinesh Soaps And Detergents
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
38. Case :- WRIT TAX No. - 1587 of 2022
 

 
Petitioner :- Dinesh Oils Limited
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
39. Case :- WRIT TAX No. - 1589 of 2022
 

 
Petitioner :- Krishna Containers
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
40. Case :- WRIT TAX No. - 1592 of 2022
 

 
Petitioner :- Dinesh Soaps And Detergents
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan
 
41. Case :- WRIT TAX No. - 161 of 2023
 

 
Petitioner :- Amit Garg Huf
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Praveen Kumar
 
Counsel for Respondent :- Gaurav Mahajan
 
42. Case :- WRIT TAX No. - 163 of 2023
 

 
Petitioner :- Mrs. Meena Gupta
 
Respondent :- State Of U.P. And 3 Others
 
Counsel for Petitioner :- Sudhanshu Kumar,Swapnil Kumar
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Manu Ghildyal,Sudarshan Singh
 
43. Case :- WRIT TAX No. - 185 of 2023
 

 
Petitioner :- Ashish Agrawal
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Nagendra Kumar Pandey
 
44. Case :- WRIT TAX No. - 186 of 2023
 

 
Petitioner :- Ashish Agrawal
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Nagendra Kumar Pandey
 
45. Case :- WRIT TAX No. - 189 of 2023
 

 
Petitioner :- New Okhla Industrial Development Authority
 
Respondent :- Union Of India And 4 Others
 
Counsel for Petitioner :- Abhinav Mehrotra
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Manu Ghildyal,Sudarshan Singh
 
46. Case :- WRIT TAX No. - 202 of 2023
 

 
Petitioner :- Tara Chand Bansal
 
Respondent :- Principal Chief Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal,Shalini Goel
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
47. Case :- WRIT TAX No. - 215 of 2023
 

 
Petitioner :- Neeta Gupta
 
Respondent :- State Of U.P. And 3 Others
 
Counsel for Petitioner :- Ankur Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh
 
48. Case :- WRIT TAX No. - 216 of 2023
 

 
Petitioner :- M/S Tulsi Hospital (India) Limited
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Ankit Singh,Anup Shukla
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Krishna Agarawal,Sudarshan Singh,Udai Chandani
 
49. Case :- WRIT TAX No. - 232 of 2023
 

 
Petitioner :- Rupa Goel
 
Respondent :- Principal Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal,Shalini Goel
 
Counsel for Respondent :- Gaurav Mahajan
 
50. Case :- WRIT TAX No. - 233 of 2023
 

 
Petitioner :- Late Raj Kumar Goel
 
Respondent :- Income Tax Officer And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
51. Case :- WRIT TAX No. - 269 of 2023
 

 
Petitioner :- Sanjay Gupta
 
Respondent :- Income Tax Officer And 3 Others
 
Counsel for Petitioner :- Suyash Agarwal,Sr. Advocate
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta
 
52. Case :- WRIT TAX No. - 295 of 2023
 

 
Petitioner :- Gaurav Goel
 
Respondent :- Income Tax Officer Ward And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
53. Case :- WRIT TAX No. - 296 of 2023
 

 
Petitioner :- Moon Goyal
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
54. Case :- WRIT TAX No. - 297 of 2023
 

 
Petitioner :- Kusum Agarwal
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
55. Case :- WRIT TAX No. - 298 of 2023
 

 
Petitioner :- Late Om Prakash Agarwal
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
56. Case :- WRIT TAX No. - 303 of 2023
 

 
Petitioner :- Vijay Kumar Ahuja
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
57. Case :- WRIT TAX No. - 304 of 2023
 

 
Petitioner :- Anil Sharma
 
Respondent :- Principal Chief Commissioner Of Income Tax Kanpur And 2 Others
 
Counsel for Petitioner :- Ashish Bansal,Shalini Goel
 
Counsel for Respondent :- Gaurav Mahajan
 
58. Case :- WRIT TAX No. - 307 of 2023
 

 
Petitioner :- Anil Sharma
 
Respondent :- Principal Chief Commissioner Of Income Tax Kanpur And 2 Others
 
Counsel for Petitioner :- Ashish Bansal,Shalini Goel
 
Counsel for Respondent :- Gaurav Mahajan
 
59. Case :- WRIT TAX No. - 329 of 2023
 

 
Petitioner :- Gaurav Gupta
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Ankur Agarwal
 
Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal
 
60. Case :- WRIT TAX No. - 330 of 2023
 

 
Petitioner :- Nitin Verma
 
Respondent :- Income Tax Officer Ward1(2) (1) Meerut And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
61. Case :- WRIT TAX No. - 334 of 2023
 

 
Petitioner :- Navin Kumar Jain
 
Respondent :- Income Tax Officer Ward 1(2)(1) Meerut And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
62. Case :- WRIT TAX No. - 337 of 2023
 

 
Petitioner :- Sachin Kumar Verma
 
Respondent :- Income Tax Officer And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
63. Case :- WRIT TAX No. - 346 of 2023
 

 
Petitioner :- Savita Verma
 
Respondent :- The Income Tax Officer And Another
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
64. Case :- WRIT TAX No. - 347 of 2023
 

 
Petitioner :- Akhilesh Kumar Tiwari
 
Respondent :- Income Tax Officer And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
65. Case :- WRIT TAX No. - 348 of 2023
 

 
Petitioner :- Savita Verma
 
Respondent :- The Income Tax Officer And Another
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
66. Case :- WRIT TAX No. - 350 of 2023
 

 
Petitioner :- Arti Verma
 
Respondent :- Income Tax Officer And Another
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 
67. Case :- WRIT TAX No. - 351 of 2023
 

 
Petitioner :- St.Johns Society
 
Respondent :- Union Of India And Another
 
Counsel for Petitioner :- Dev Kaushik
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Krishna Agarawal,Sudarshan Singh
 
68. Case :- WRIT TAX No. - 356 of 2023
 

 
Petitioner :- Mr Rajeev Garg
 
Respondent :- Income Tax Officer And Another
 
Counsel for Petitioner :- Vipul Dube
 
Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan
 
69. Case :- WRIT TAX No. - 361 of 2023
 

 
Petitioner :- M/S Shree Jee Associates
 
Respondent :- Principal Chief Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Shubham Agrawal
 
Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal
 
70. Case :- WRIT TAX No. - 362 of 2023
 

 
Petitioner :- Asha Verma
 
Respondent :- The Income Tax Officer And Another
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
71. Case :- WRIT TAX No. - 363 of 2023
 

 
Petitioner :- M/S Lasa Mart
 
Respondent :- Principal Commissioner Of Income Tax Bareilly And Another
 
Counsel for Petitioner :- Shubham Agrawal
 
Counsel for Respondent :- Gaurav Mahajan
 
72. Case :- WRIT TAX No. - 365 of 2023
 

 
Petitioner :- Madhu Agarwal
 
Respondent :- Principal Chief Commissioner And Another
 
Counsel for Petitioner :- Shubham Agrawal
 
Counsel for Respondent :- Gaurav Mahajan
 
73. Case :- WRIT TAX No. - 376 of 2023
 

 
Petitioner :- M/S Cash Medical Store
 
Respondent :- The Income Tax Officer And Another
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal
 
74. Case :- WRIT TAX No. - 388 of 2023
 

 
Petitioner :- Deepaq Gupta
 
Respondent :- Assistant Commisisoner Of Income Tax And Another
 
Counsel for Petitioner :- Ankur Agarwal
 
Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal
 
75. Case :- WRIT TAX No. - 48 of 2023
 

 
Petitioner :- Madhu Agrawal
 
Respondent :- Principal Commissioner Of Income Tax-1 And Another
 
Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal
 
Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan,Manu Ghildyal
 
76. Case :- WRIT TAX No. - 61 of 2023
 

 
Petitioner :- Pramod Kumar Tandon
 
Respondent :- Union Of India And 3 Others
 
Counsel for Petitioner :- Abhinav Mehrotra,Yash Tandon
 
Counsel for Respondent :- A.S.G.I.,Ashish Agrawal,Gaurav Mahajan,Nagendra Kumar Pandey
 
77. Case :- WRIT TAX No. - 617 of 2023
 

 
Petitioner :- Pawan Singh Bundela
 
Respondent :- Income Tax Officer And 3 Others
 
Counsel for Petitioner :- Rahul Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Krishna Agarawal,Sudarshan Singh
 
78. Case :- WRIT TAX No. - 673 of 2023
 

 
Petitioner :- Ram Bir Singh
 
Respondent :- Income Tax Officer And 2 Others
 
Counsel for Petitioner :- Shubham Agarwal
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh
 
79. Case :- WRIT TAX No. - 688 of 2023
 

 
Petitioner :- Anil Sharma
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Praveen Kumar
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh
 
80. Case :- WRIT TAX No. - 7 of 2023
 

 
Petitioner :- M/S Tack Exim Pvt. Ltd.
 
Respondent :- Principal Commissioner Of Income Tax-1 And Another
 
Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal
 
Counsel for Respondent :- Gaurav Mahajan
 
81. Case :- WRIT TAX No. - 78 of 2023
 

 
Petitioner :- Siddharth Garg
 
Respondent :- Union Of India And 2 Others
 
Counsel for Petitioner :- Praveen Kumar
 
Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh
 
82. Case :- WRIT TAX No. - 97 of 2023
 

 
Petitioner :- Rajkumari Devi
 
Respondent :- Principal Chief Commissioner Of Income Tax And 2 Others
 
Counsel for Petitioner :- Ashish Bansal
 
Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal
 

 
Hon'ble Shekhar B. Saraf,J.
 

Hon'ble Dr. Yogendra Kumar Srivastava,J.

1. Heard Sri Rahul Agarwal, learned counsel alongwith learned counsel Sri Suyash Agarwal, Dev Pathak, Sri Shubham Agarwal, Sri Yashonidhi Shukla, Sri Ashish Bansal, Sri Abhinav Mehrotra, Sri Amit Mahajan, Sri Nishant Mishra and Sri Vedika Nath, for the petitioners; Sri Navin Chandra Gupta, learned counsel for the respondent-Union of India and learned counsel Sri Gaurav Mahajan, Sri Krishna Agarwal, Sri Manu Ghildayal and Sri Ashish Agarwal, who have appeared on behalf of the Income Tax Department.

2. This Bunch of writ petitions deals with similar issues and points of law and are, accordingly, dealt by this Court jointly.

3. It is to be noted that the petitioners have come before this Court primarily against the order passed under Section 148(A)(d) of the Income Tax Act, 1961, wherein their objections to the initiation of reassessment proceedings under Section 148 have been rejected. It is also to be noted that the Supreme Court in Union of India vs. Rajeev Bansal reported in (2024) 167 taxmann.com 70 (SC) and Union of India vs. Ashish Agarwal reported in (2022) 138 taxmann.com 64, has finally decided the issue with regard to the validity of notices issued under Section 148 of the Income Tax, 1961 from 1st April, 2021 till 30th June, 2021.

4. In light of the above, we are of the view that the orders passed under Section 148(A)(d) of the Income Tax, 1961, in all the above matters and any other consequential proceedings, are required to be quashed and set aside with a direction upon the Assessing Officer to allow the petitioners to once again file objections, and thereafter, dispose of the objections in terms of the law laid down by the Supreme Court in Ashish Agarwal (supra) and Rajeev Bansal (supra). The petitioners shall be at liberty to raise new objections, including jurisdictional ones and rely upon other judgments of the Apex Court as applicable. These objections should be filed by the petitioners within a period of four weeks. The authority shall thereafter grant an opportunity of hearing to the petitioners and pass orders in accordance with law.

5. We make it clear that the assessee shall also be at liberty to pursue all the rights and remedies in accordance with law, except the issues that have been concluded in the judgments of Ashish Agarwal (supra) and Rajeev Bansal (supra).

6. With regard to the orders passed under Section 148(A)(d) of the Income Tax Act, 1961 that may have been passed beyond time as observed by the Supreme Court in paragraphs 112, 113 and 114 of Rajeev Bansal (supra), we make it clear that the observations made therein shall apply.

7. With the above observations and directions, all the writ petitions are disposed of.

Order Date :- 28.4.2025

Imroz

[Dr. Y.K. Srivastava, J.] [Shekhar B. Saraf, J.]