Bombay High Court
Rasdeep Singh Manmohan Singh Chawla vs The Assistant Commissioner Of Income ... on 18 January, 2024
Author: Ravindra V. Ghuge
Bench: Ravindra V. Ghuge
2024:BHC-AUG:1735-DB
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(1)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD
905 WRIT PETITION NO. 14752 OF 2023
RASDEEP SINGH CHAWLA S/O MANMOHAN SINGH CHAWLA
VERSUS
THE ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME
TAX OFFICER AND ANOTHER
....
Mr Ashish Goyal, Advocate h/f Mr B. G. Lathe, Advocate for
Petitioner;
Mr Alok Sharma, Advocate for Respondents
CORAM : RAVINDRA V. GHUGE
AND
Y. G. KHOBRAGADE, JJ.
DATE : 18th January, 2024
PER COURT:
1. We have heard the learned Advocates for the
respective sides. The learned Advocate for the Petitioner has
addressed us on the video conferencing mode from Indore.
2. Considering the order, that we are passing, we need
not refer to the entire submissions of the learned Advocates.
3. The learned Advocate for the Petitioner submits that,
the case of the Petitioner is that, there is a serious likelihood of
double assessment, leading to double taxation. If this proceeding
culminates into an order under Section 148 of the Income Tax Act,
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1961 (for short 'the 1961 Act), the Petitioner is likely to be
subjected to double taxation. According to him, the assessment
with regard to the income that is sought to be done by resorting to
Section 148 proceeding of the 1961 Act, without considering that
the earlier assessment would indicate that the said amount/income
has already been subjected to an assessment treating the Petitioner
to be a part of an Hindu Undivided Family (HUF).
4. The learned Advocate for the Respondents/ Income
Tax Department submits that the above submissions of the
Petitioner is wholly misconceived. The Department applied it's
mind while issuing notice under Section 148A(b), and after
considering the contentions of the Assessee, an order under
Section 148A (d) of the 1961 Act has been passed. He relies upon
the judgment of the Hon'ble Supreme Court in the matter of
Union of India Vs. Ashish Agarwal, AIR 2022 Supreme Court
2781, wherein it is held that, under Section 148A proceedings, all
contentions of the Assessee can be considered.
5. In order to ensure that the equities are balanced, we
deem it appropriate to direct the Respondent/Income Tax
Department to let the Assessee address the Department when the
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proceeding under Section 148A of the 1961 Act commences, to
the extent of the double assessment, which is likely to lead to
double taxation. While deciding this issue, we permit the
Petitioner/ Assessee, to enter written notes of submissions along
with compilation of case law.
6. The Income Tax Department would consider such
submissions and the law cited in the facts and circumstances of
the case, and pass a reasoned order. If it comes to a conclusion
that there has been no previous assessment of the amount under
the Head, under which the assessment is now commenced, it may
proceed to deal with the case by passing an order on it's merits.
7. In view of the above directions, by consent, this Writ
Petition is disposed off. All contention of the parties are kept
open.
(Y. G. KHOBRAGADE, J.) (RAVINDRA V. GHUGE, J.)
sjk
