A And L Apparels Private Limited vs Deputy Commissioner Of Income Tax ...
2022 Latest Caselaw 4905 Bom

                                                                       920-WP-2267-2022.odt


                   IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                       ORDINARY ORIGINAL CIVIL JURISDICTION
                          WRIT PETITION NO. 2267 OF 2022
A and L Apparels Pvt. Ltd.                                 ...     Petitioner
          Versus
Deputy Commissioner of Income Tax
Circle 1(1)(1), Mumbai and others                          ...     Respondents
                                             .........
Mr. Satish Mody alongwith Ms. Aasifa Khan for the Petitioner.
Mr. Suresh Kumar for the Respondents.
                                   .........
                                                       CORAM :   K.R. SHRIRAM AND
                                                                 N.R. BORKAR, JJ.

DATED : MAY 6, 2022

P.C. :-

1. The impugned notice issued under Section 148 of the Act has

been issued on behalf of Respondents by Mr. Neeraj Kumar Agarwal, Circle

1(1)(1), Mumbai, but the notice has not been digitally signed. A notice with

physical signature has been issued by e-mail on 20 th April, 2021. Therefore,

we will take that notice has been issued only on 20 th April, 2021. In fact, the

said Neeraj Kumar Agarwal has filed Affidavit in many other Writ Petitions

stating that unsigned notices were issued only after 31st March, 2021.

2. The Hon'ble Apex Court in the judgment of Union of India & Ors.

vs. Ashish Agarwal1 partially set aside the order and judgment issued by the

1 Civil Appeal No. 3005/2022 dated 4th May, 2022.

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                                                                          920-WP-2267-2022.odt

Hon'ble High Court Judicature at Allahabad in Writ Tax No.524 of 2021 and

other Writ Tax Petitions. The order also covers the judgments passed by

various other High Courts including this court in Tata Communications

Transformation Services Limited V/s. Assistant Commissioner of Income Tax

14(1) & Ors.2

3. The Hon'ble Apex Court has in paragraph No.10 passed the

following directions :

"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 Courts 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-à-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;

2. Writ Petition No.1334 of 2021 dated 29th March, 2022.

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                                                                                                      920-WP-2267-2022.odt

(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."

4. In view of the above, Petition disposed.

5. Certainly, since all rights and contentions of the parties are kept

open, the assessees may take such steps if they are aggrieved by any order

passed by the Assessing Officer.

6. In view of the above, wherever the assessment order has been

passed those assessment orders will stand quashed and set aside. So also the

consequential orders/notices.

7. Revenue may restart the process as directed by the Hon'ble Apex

Court.

8. In view of above, all consequential orders/notices are also

quashed and set aside.

                              ( N.R. BORKAR, J. )                                             ( K.R. SHRIRAM, J. )
           Digitally signed
           by KANCHAN
KANCHAN    PRASHANT
PRASHANT   DHURI
DHURI      Date:
           2022.05.07
           17:05:02 +0530




                              Kanchan P Dhuri                                                                   3   / 3