Chattisgarh High Court
Ramesh Kedia vs Union Of India on 21 July, 2022
1
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
WPT No. 239 of 2021
Ramesh Kedia S/o Shri Bishwanath Kedia, Aged About 61 Years R/o B-
601, Karsan Estate, Fafadih, Raipur Chhattisgarh 492001, District :
Raipur, Chhattisgarh
---- Petitioner
Versus
1. Union of India Through The Ld. Secretary Ministry Of Finance
(Department Of Revenue) No. 137, North Block, New Delhi 110001,
District : New Delhi, Delhi
2. Union of India The Ld. Secretary Minister Of Law And Justice
(Legislative Department) 4th Floor, A- Wing, Rajendra Prasad Road,
Shastri Bhavan, New Delhi- 110001, District : New Delhi, Delhi
3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry of
Finance (Department Of Revenue) North Block, New Delhi- 110002,
District : New Delhi, Delhi
4. The Additional Commissioner Of Income Tax- Range-1, Aaykar
Bhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur,
Chhattisgarh
5. Income Tax Officer, Ward 3(1) Aaykar Bhawan, Civil Lines, Raipur
(Chhattisgarh), District : Raipur, Chhattisgarh
---- Respondents
(Cause Title taken from Case Information System)
For Petitioner : Mr. Anand Dadariya, Advocate.
For Respondents No. 1 & 2 : Ms. Anmol Sharma, Central Government
Counsel
For Respondents No. 3 to 5 : Mr. Ajay Kumrani, Advocate.
Hon'ble Mr. Arup Kumar Goswami, Chief Justice
Hon'ble Mr. Parth Prateem Sahu, Judge
Order on Board
Per Arup Kumar Goswami, Chief Justice
21/07/2022
Heard Mr. Anand Dadariya, learned counsel, appearing for the
petitioner. Also heard Ms. Anmol Sharma, learned Central Government
counsel, appearing for the respondents No. 1 and 2 as well as Mr. Ajay
Kumrani, learned counsel, appearing for the respondents No. 3 to 5.
2. It is submitted by learned counsel appearing for the parties that
this matter is squarely covered by the judgment dated 10.05.2022 passed
by this Court in WA No. 277/2021 and batch, which, in turn, was based
on the judgment of the Hon'ble Supreme Court, rendered in the case of
Union of India & Others v. Ashish Agarwal , reported in (2022) SCC
Online SC 543.
3. The Hon'ble Supreme Court disposed of the aforesaid case as
follows:
"26. In view of the above and for the reasons stated above, the
present Appeals are ALLOWED IN PART. The impugned
common judgment 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-a-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;
(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 assesses and Revenue
under the Finance Act, 2021 and in law shall continue
to be available.
27. The present order shall be applicable PAN INDIA and all
judgments and orders passed by different High Courts on the
issue and under which similar notices which were issued after
01.04.2021 issued under section 148 of the Act are set aside
and shall be governed by the present order and shall stand
modified to the aforesaid extent. The present order is passed in
exercise of powers under Article 142 of the Constitution of India
so as to avoid any further appeals by the Revenue on the very
issue by challenging similar judgments and orders, with a view
not to burden this Court with approximately 9000 appeals. We
also observe that present order shall also govern the pending
writ petitions, pending before various High Courts in which
similar notices under Section 148 of the Act issued after
01.04.2021 are under challenge.
28. The impugned common judgments and orders passed by
the High Court of Allahabad and the similar judgments and
orders passed by various High Courts, more particularly, the
respective judgments and orders passed by the various High
Courts particulars of which are mentioned hereinabove, shall
stand modified/substituted to the aforesaid extent only.
29. All these appeals are accordingly partly allowed to the
aforesaid extent.
30. In the facts of the case, there shall be no order as to costs."
4. In view of the decision of the Hon'ble Supreme Court, this writ
petition is disposed of in terms of the judgment rendered in Union of India
& Others (supra).
Sd/- Sd/-
(Arup Kumar Goswami) (Parth Prateem Sahu)
CHIEF JUSTICE JUDGE
Amit
