Chattisgarh High Court
M/S Anant Rice Industries vs Union Of India on 28 July, 2022
1
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
Writ Appeal No. 377 of 2021
M/s. Anand Rice Industries, a partnership firm through - partner Vinay
Kumar Agrawal, S/o Shri Shrawan Agrawal, aged about 38 years, Arang
Main Road, District Raipur (C.G.)
---- Appellant
Versus
1. Union of India Through - Secretary Ministry of Finance, North Block,
New Delhi, 110001.
2. Assistant Commissioner of Income Tax (Central)-2, Ayakar
Bhawan, Civil Lines, Raipur, District Raipur (C.G.)
2. Income Tax Officer Ward 1(2), Office at - Commissioner of Income
Tax, Civil Lines, Raipur, District Raipur (C.G.)
---- Respondents
(Cause-title taken from Case Information System)
For Appellant : Mr. Mayank Chandrakar, Advocate.
For Respondent No. 1 : Mr. Tushar Dhar Diwan, Central
Government Counsel.
For Respondents No. 2 & 3 : Mr. Ajay Kumrani, Advocate.
Hon'ble Shri Arup Kumar Goswami, Chief Justice
Hon'ble Shri Justice Parth Prateem Sahu, Judge
Judgment on Board
Per Arup Kumar Goswami, Chief Justice
28.07.2022
Heard Mr. Mayank Chandrakar, learned counsel for the appellant.
Also heard Mr. Tushar Dhar Diwan, learned Central Government counsel,
appearing for respondent No. 1 and Mr. Ajay Kumrani, learned counsel,
appearing for respondents No. 2 & 3.
2. Learned counsel for the parties submitted that this writ appeal may
be disposed of in terms of the order passed in Writ Appeal No. 277 of
2021 and batch, which was disposed of on 10.05.2022 following the
judgment of the Hon'ble Supreme Court in Union of India & Others v.
Ashish Agrawal, reported in (2022) SCC Online SC 543.
3. In the order dated 10.05.2022, it was observed as follows :
"5. 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."
6. In view of the decision of the Hon'ble Supreme Court,
no hearing is required and therefore, this present writ
appeal is disposed of in terms of the judgment rendered in
Union of India & Others v. Ashish Agrawal. I.A. No. 2 of
2022 is also disposed of."
4. Having regard to the submissions of the learned counsel for the
parties, the present writ appeal is disposed of in terms of the judgment
rendered in Union of India & Others v. Ashish Agrawal.
Sd/- Sd/-
(Arup Kumar Goswami) (Parth Prateem Sahu)
Chief Justice Judge
Brijmohan
