Chattisgarh High Court
M/S Kailash Castings Pvt. Ltd vs Union Of India on 10 May, 2022
1
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
Writ Appeal No. 277 of 2021
Manisha Khatuja W/o Shri Mukesh Khatuja Aged About 37 Years R/o C/o
Shri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. Civil
Lines, Bilaspur (C.G.) Pin : 495001.
---- Appellant
Versus
1. Union of India Through The Secretary, Department of Finance,
Income Tax Department, (Department Of Revenue) North Block,
Secretariat Building, New Delhi
2. Principal Commissioner Of Income Tax Income Tax Department,
Office Or Income Tax Officer, Raipur Chhattisgarh
3. Income Tax Officer Govt. Of India, Ministry Of Finance, Income Tax
Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar Bilaspur
Chhattisgarh
---- Respondents
Writ Appeal No. 275 of 2021
Bharti Khatuja W/o Shri Ritesh Khatuja Aged About 36 Years R/o C/o
Shri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. Civil
Lines Bilaspur Chhattisgarh Pin 495001
---- Appellant
Versus
1. Union Of India Through The Secretary, Department Of Finance,
Income Tax Department, (Department Of Revenue) North Block,
Secretariat Building, New Delhi
2. Principal Commissioner Of Income Tax Income Tax Department,
Office Or Income Tax Officer, Raipur Chhattisgarh
3. Income Tax Officer Govt. Of India, Ministry Of Finance, Income Tax
Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar Bilaspur
Chhattisgarh
---- Respondents
Writ Appeal No. 281 of 2021
Palak Khatuja W/o Shri Vinod Khatuja Aged About 40 Years R/o C/o Shri
Nanak Ram Khatuja, Greenpark, Colony, Jarhabhata, P.S. Civil Lines,
Bilaspur, Chhattisgarh
---- Appellant
Versus
1. Union Of Iindia Through- The Secretary, Ministry Of Finance,
Income Tax Department (Department Of Revenue), North Block,
Secretariat Building, New Delhi, District : New Delhi, Delhi
2. Principal Commissioner Of Income Tax Tax, Income Tax
Department, Office Of The Income Tax Officer, Raipur,
Chhattisgarh, District : Raipur, Chhattisgarh
3. Income Tax Officer Govt. Of India, Ministry Of Finance, Income Tax
Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar, Bilaspur
(C.G.), District : Bilaspur, Chhattisgarh
---- Respondents
Writ Appeal No. 291 of 2021
Diptendra Kumar Puriya S/o Late Shri N.L. Puriya Aged About 54 Years
R/o H.No. 42, School Road Police Line, District Ambikapur Chhattisgarh.,
District Surguja (Ambikapur), Chhattisgarh
---- Appellant
Versus
1. Union Of India Through Its Secretary, Ministry Of Finance
Department Of Revenue Government Of India, New Delhi.,
2. Central Board Of Direct Taxes Through Its Chairman, North Block,
Secretariat, New Delhi.
3. Principal Chief Commissioner Of Income Tax M.P. And C.G. Aaykar
Bhawan, Hoshangabad Road, Bhopal (M.P.).
4. Chief / Principal Commissioner Of Income Tax Central Revenue
Building, Civil Lines, Raipur, District Raipur Chhattisgarh.
5. Income Tax Officer Ito - 1, Ambikapur Chhattisgarh.
---- Respondents
Writ Appeal No. 308 of 2021
Ashok Kumar Agrawal S/o Shri Ramniwas Agrawal, Aged About 64 Years
R/o. Deviganj Road, Sangam Chowk Ambikapur District Surguja
Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh
---- Petitioner
Versus
1. Union of India Through Principal Commissioner Income Tax
Department, Central Revenue Building, Civil Lines, Raipur
(Chhattisgarh) 492001
2. Income Tax Officer Ward 1 Ambikapur Income Tax Department,
Agrasen Marg Ambikapur, District Surguja, Chhattisgarh-497001
---- Respondents
Writ Appeal No. 311 of 2021
M/s Guruteg Bahadur Rice Mill A Partnership Firm, Through Its Partner
Sunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri,
Jhalkhamaria, Mahasamund, Chhattisgarh, District : Mahasamund,
Chhattisgarh
---- Appellant
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-1(1),
Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh, District :
Bilaspur, Chhattisgarh
2. Principal Commissioner Of Income Tax, Raipur - 1, New C.R.
Building, Civil Lines, Raipur, Chhattisgarh, District : Raipur,
Chhattisgarh
---- Respondents
Writ Appeal No. 315 of 2021
Naresh Kuma Agrawal S/o Shri Ramniwas Agrawal Aged About 65 Years
Proprietor Of M/s. Bondia Enterprises, R/o M. G. Road Banaras Chowk
Ambikapur District Surguja Chhattisgarh 497001
---- Appellant
Versus
1. Union Of India Through Principal Commissioner Income Tax
Department, Central Revenue Building, Civil Lines Raipur
Chhattisgarh 492001
2. Income Tax Officer Ward 1 Ambikapur Income Tax Department,
Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001
---- Respondents
Writ Appeal No. 316 of 2021
MV Industries Private Limited Through One of Director Pushkar Mal
Dokania S/o Raghubir Prasad Dokania , Aged About 67 Years, Office at
Hanuman Market Ramsagar Para, Ramsagar Para, Raipur District
Raipur (C.G.)
---- Appellant
Versus
1. Union Of India Through Secretary Ministry Of Finance, North
Block , New Delhi , 110001., District : New Delhi, Delhi
2. Assistant Commissioner Of Income Tax (Central) - 2 Ayakar
Bhawan, Civil Lines Raipur , District Raipur Chhattisgarh., District :
Raipur, Chhattisgarh
3. Income Tax Officer Ward 1(2) Office At Commissioner Of Income
Tax, Civil Lines Raipur , District Raipur Chhattisgarh.
---- Respondents
Writ Appeal No. 318 of 2021
Subhash Agrawal S/o Shri Ramniwas Agrawal (Profession Chartered
Accountant) Aged About 54 Years Proprietor Of M/s. Subhash Agrawal
And Associates, R/o. M.G. Road Banaras Chowk Ambikapur District -
Surguja, Chhattisgarh 497001.
---- Appellant
Versus
1. Union of India Through Principal Commissioner Income Tax
Department, Central Revenue Building, Civil Lines, Raipur
Chhattisgarh 492001
2. Income Tax Officer Ward 1 Ambikapur Income Tax Department,
Agrasen Marg Ambikapur District - Surguja Chhattisgarh 497001.
---- Respondents
Writ Appeal No. 365 of 2021
Pawan Kumar Jhawar S/o Ram Gopal Jhawar, Aged About 61 Years R/o
Shop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur,
District Raipur (Chhattisgarh), District : Raipur, Chhattisgarh
---- 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, Chhattisgarh.
3. Income Tax Officer Ward 1(2), Office At - Commissioner of Income
Tax, Civil Lines, Raipur, District Raipur, Chhattisgarh.
---- Respondents
Writ Appeal No. 374 of 2021
M/s Manav Energy And Steel Private Limited Through Its Full Time
Director- Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C-
27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, District
Raipur Chhattisgarh, District : Raipur, Chhattisgarh
---- 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 Chhattisgarh, District :
Raipur, Chhattisgarh
3. Income Tax Officer Ward 1(2), Office At- Commissioner Of Income
Tax, Civil Lines, Raipur, District Raipur Chhattisgarh, District :
Raipur, Chhattisgarh
---- Respondents
Writ Appeal No. 386 of 2021
Pawan Kumar Jhawar S/o Ram Gopal Jhawar Aged About 61 Years R/o
Shop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur
District Raipur Chhattisgarh
---- 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 Chhattisgarh
3. Income Tax Officer Ward 1(2), Office At Commissioner Of Income
Tax, Civil Lines, Raipur District Raipur Chhattisgarh
---- Respondents
Writ Appeal No. 387 of 2021
Prashant Sharma S/o Dinesh Kumar Sharma, Aged About 36 Years R/o
C-17, Phase 2 Kanchan Ganga Colony, Rohinipuram, Raipur, District
Raipur, Chhattisgarh.
---- Appellant
Versus
1. Union Of India Through - Secretary Ministry Of Finance, North
Block, New Delhi, 110001, District : New Delhi, Delhi
2. Assistant Commissioner Of Income Tax (Central) - 2, Ayakar
Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District :
Raipur, Chhattisgarh
3. Income Tax Officer Ward 1 (1), Office At - Commissioner Of Income
Tax, Civil Lines, Raipur, District Raipur Chhattisgarh, District :
Raipur, Chhattisgarh
---- Respondents
Writ Appeal No. 390 of 2021
M / S. Manav Energy And Steel Private Limited, Through - Its Full Time
Director - Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C-
27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, District
Raipur, Chhattisgarh.
---- 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 Chhattisgarh
3. Income Tax Officer Ward 1(2), Office At - Commissioner Of Income
Tax, Civil Lines, Raipur, District Raipur Chhattisgarh
---- Respondents
Writ Petition (T) No. 29 of 2022
Yash Kela S/o Late Shri Parmanand Kela Aged About 31 Years 10 A Shri
Nikunj, Choubey Colony, Sarkari Marg, Police Station And District Raipur,
Chhattisgarh Pin- 492001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Principal Commissioner Of Income-Tax-1 Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh Pin 492001.
3. Additional Commissioner Of Income Tax Range -1, Aaykar
Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001.
4. Assistant Commissioner Of Income-Tax Circle- 1(1) Aaykar
Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001.
---- Respondents
Writ Petition (T) No. 41 of 2022
Vikash Agrawal S/o Shri Ved Prakash Agrawal Aged About 41 Years R/o
Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh
497001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh Pin 492001.
3. Joint Commissioner Of Income Tax Range -1 Income Tax Office,
Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh.
4. Income Tax Officer Ward - 1, Ambikapur, Income Tax Department,
Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001.
---- Respondents
Writ Petition (T) No. 42 of 2022
Kavita Agrawal W/o Shri Dilip Kumar Agrawal Aged About 42 Years R/o
Ward No. 38, Agrasen Ward , Ambikapur , District Surguja Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes ,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax 1 Aaykar Bhawan , Civil
Lines Raipur Chhattisgarh Pin 492001.
3. Joint Commissioner Of Income Tax Range 1, Income Tax Office ,
Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh.
4. Income Tax Officer Ward 1, Ambikapur , Income Tax Department,
Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001.
---- Respondents
Writ Petition (T) No. 43 of 2022
Saraswati Agrawal W/o Shri Vedprakash Agrawal Aged About 63 Years
R/o Ward No. 38, Agrasenward, P.S. Ambikapur, District Surguja
Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax-1, Aaykar Bhawan, Civil
Lines, Raipur Chhttisgarh Pin 492001
3. Joint Commissioner Of Income Tax, Range-1, Income Tax Office,
Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh.
4. Income Tax Officer, Ward -1 Ambikapur, Income Tax Department,
Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001.
---- Respondents
Writ Petition (T) No. 44 of 2022
Dilip Kumar Agrawal S/o Shri Ved Prakash Agrawal Aged About 42 Years
R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja
Chhattisgarh 497001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh Pin 492001.
3. Joint Commissioner Of Income Tax Range -1 Income Tax Office,
Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh.
4. Income Tax Officer Ward - 1, Ambikapur, Income Tax Department,
Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001.
---- Respondents
Writ Petition (T) No. 45 of 2022
Vinod Kumar Agrawal S/o Duli Chand Agrawal Aged About 53 Years R/o
House No. 140, Vinod Vastralaya , Sadar Road, Ambikapur , District
Surguja Chhattisgarh 497001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes ,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax Aaykar Bhawan , Civil
Lines Raipur Chhattisgarh Pin 492001.
3. Joint Commissioner Of Income Tax Range 1, Income Tax Office ,
Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh.
4. Income Tax Officer Ward 1, Ambikapur , Income Tax Department,
Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001.
---- Respondent
Writ Petition (T) No. 46 of 2022
Rajesh Agrawal S/o Shri Ram Avatara Agrawal Aged About 43 Years R/o
Ward No. 08, Agrasen Ward, Ambikapur District Surguja Chhattisgarh.
497001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi,
2. Principal Commissioner Of Income Tax-1, Aaykar Bhawan, Civil
Lines, Raipur Chhattisgarh. Pin492001
3. Joint Commissioner Of Income Tax, Range-1, Income Tax Office,
Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh.
4. Income Tax Officer, Ward -1, Ambikapur, Income Tax Department,
Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001.
---- Respondents
Writ Petition (T) No. 48 of 2022
Makhan Lal Agrawal S/o Shri Duli Chand Agrawal Aged About 58 Years
R/o Ward No. 38, Agrasen Ward, Ambbikapur District Surguja (C.G.)
497001
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block New Delhi,
2. Principal Commissioner Of Income-Tax-1, Aaykar Bhawan, Civil
Lines, Raipur (C.G.) Pin 492001
3. Joint Commissioner Of Income-Tax, Range-1, Income-Tax Office,
Mahima Complex, Vyapar Vihar, Bilaspur (C.G.)
4. Income Tax Officer, Ward-1 Ambikapur, Income Tax Department,
Agrasen Marg, Ambikapur District Surguja (C.G.) 497001
---- Respondents
Writ Petition (T) No. 52 of 2022
Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, Station
Road, Santrabadi District Durg Chhattisgarh. 491001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes ,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan ,
Civil Lines Raipur Chhattisgarh. Pin 492001
3. Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, New
Civic Centre, Bhilai, District Durg Chhattisgarh 490001
4. Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows ,
Bhilai, District Durg Chhattisgarh. 490001.
---- Respondents
Writ Petition (T) No. 53 of 2022
Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, Station
Road, Santrabadi District Durg Chhattisgarh 491001.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxed,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan ,
Civil Lines Raipur Chhattisgarh. Pin 492001
3. Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, New
Civic Centre, Bhilai, District Durg Chhattisgarh 490001
4. Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows ,
Bhilai, District Durg Chhattisgarh. 490001.
---- Respondents
Writ Petition (T) No. 54 of 2022
Jyoti Agrawal S/o Shri Vikash Agrawal Aged About 39 Years R/o Ward
No.8, Agrasen Ward, Ambikapur, District Surguja, Chhattisgarh, District :
Surguja (Ambikapur), Chhattisgarh
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi, District : New Delhi, Delhi
2. Principal Commissioner Of Income-Tax-1, Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh Pin 492001, District : Raipur,
Chhattisgarh
3. Joint Commissioner Of Income-Tax, Range-1, Income-Tax Office,
Mahima Complex, Vyapar Vihar, Bilaspur, Chhattisgarh, District :
Bilaspur, Chhattisgarh
4. Income Tax Officer, Ward-1, Ambikapur, Income Tax Department,
Agrasenmarg, Ambikapur, District- Surguja, Chhattisgarh Pin
497001, District : Surguja (Ambikapur), Chhattisgarh
---- Respondents
Writ Petition (T) No. 55 of 2022
Geeta Devi Agrawal W/o Shri Madan Lal Agrawal Aged About 56 Years
R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja
Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi., District : New Delhi, Delhi
2. Principal Commissioner Of Income-Tax-1 Aaykar Bhawan, Civil
Lines, Raipur Chhattisgarh Pin 492001, District : Raipur,
Chhattisgarh
3. Joint Commissioner Of Income-Tax Range-1, Income-Tax Office,
Mahima Complex, Vyapar Vihar, Bilaspur Chhattisgarh., District :
Bilaspur, Chhattisgarh
4. Income Tax Officer Ward-1, Ambikapur, Income Tax Department,
Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001,
District : Surguja (Ambikapur), Chhattisgarh
---- Respondents
Writ Petition (T) No. 68 of 2022
Usha Devi Singhania W/o Shri Lalit Kumar Singhania, Aged About 67
Years R/o Manjusha 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur
492001 (Chhattisgarh), 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 Director Tax Through Its Ld. Chairman Ministry Of
Finance (Department Of Revenue) North Block, New Delhi-
110002, District : New Delhi, Delhi
4. The Principal Commissioner Of Income Tax- 1, Aaykar Bhawan,
Civil Lines Raipur Chhattisgarh, District : Raipur, Chhattisgarh
5. Assistant Commissioner Of Income Tax, Circle 1(1) Aaykar
Bhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur,
Chhattisgarh
---- Respondents
Writ Petition (T) No. 72 of 2022
Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About
69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk,
Raipur 492001 Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through The Ld. Secretary Ministry Of Finance
(Department Of Revenue) No. 137, North Block, New Delhi
110001.
2. Union Of India The Ld. Secretary, Ministry Of Law And Justice
(Legislative Department) 4th Floor, A Wing, Rajendra Prasad Road,
Shastri Bhavan, New Delhi 110001.
3. Central Board Of Direct Tax Through Its Ld. Chairaman Ministry Of
Finance (Department Of Revenue) North Block, New Delhi 110002.
4. The Principal Commissioner Of Income Tax - 1, Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh.
5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 74 of 2022
Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About
69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk,
Raipur 492001 Chhattisgarh., 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.
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.
3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of
Finance (Department Of Revenue) North Block, New Delhi -
110002.
4. The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh
5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,
Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh
---- Respondents
Writ Petition (T) No. 77 of 2022
Gurvinderjeet Singh Oberai S/o. J.S. Oberoi, Aged About 48 Years R/o.
A-505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific
Nursery Karnataka, 560094.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Principal Commissioner Of Income-Tax, Raipour-1, Aaykar Bhawan
Civil Lines, Raipur Chhattisgarh Pin 492001.
3. Joint Commissioner Of Income Tax, Range-1, Aaykar Bhawan Civil
Lines, Raipur Chhattisgarh. Pin492001.
4. Assistant Commissioner Of Income-Tax Circle-1(1), Raipur, Aaykar
Bhawan Civil Lines, Raipur Chhattisgarh. Pin492001.
5. Assistant Commissioner Of Income-Tax, Circle -6(3)(1), Bmtc
Building, 80-Feet Road, 6th Block, Koramangala Bangaluru -
560095
6. Additional /joint/deputy/assistant Commissioner Of Income
Tax/income -Tax Officer, National Faceless Assessment Centre,
Delhi.
---- Respondents
Writ Petition (T) No. 78 of 2022
Gurvinderjeet Singh Oberoi S/o J.S. Oberai Aged About 48 Years R/o A -
505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific Nursery
Karnataka, 560094.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Principal Commissioner Of Income Tax Raipur - 1, Aaykar Bhawan,
Civil Lines, Raipur, Chhattisgarh Pin 492001.
3. Joint Commissioner Of Income Tax Range -1, Aaykar Bhawan, Civil
Lines, Raipur Chhattisgarh Pin 492001.
4. Assistant Commissioner Of Income Tax Range -1(1), Raipur,
Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001.
5. Assistant Commissioner Of Income Tax Circle - 6(3)(1), Bmtc
Building 80 Feet Road, 6th Block, Koramangala Bangaluru 560095
Karnataka.
---- Respondents
Writ Petition (T) No. 81 of 2022
Anil Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 51 Years
Resident Of Gandhi Chowk , Ward No. 12, Neora, Tilda, Raipur
Chhattisgarh.
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur Chhattisgarh.
2. Principal Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax Central Revenue Building, Civil
Lines, Raipur, District Raipur Chhattisgarh.
3. Central Board Of Direct Taxes Through Its Chairman Having His
Office At The North Block, Secretariat Building, New Delhi 110002
4. Union Of India Through Secretary Central Board Of Direct Taxes ,
North Block, New Delhi.
---- Respondents
Writ Petition (T) No. 83 of 2022
M/s Sudha Rice Processing Pvt. Ltd. A Company Duly Incorporated
Under The Companies Act, 1956 Having Its Registered Office At
Danitola, Near Nahar Naka, Dhamtari Chhattisgarh Theough Its
Authorized Signatory Suryakant Khandelwal, S/o Shri Satish Kumar
Khandelwal, Aged About 47 Years, Resident Of 261, Nahar Naka Chowk,
Mahima Sagar Ward, Ward 34, Dhamtari (C.G.)
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur (C.G.)
2. Principal Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur (C.G.)
3. Central Board Of Direct Taxes, Through Its Chairman Having His
Office At The North Block, Secretariat Building New Delhi- 110002
4. Union Of India, Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi.
---- Respondents
Writ Petition (T) No. 94 of 2022
Goenka Rockwool India Pvt. Ltd. Through Director Mr. Vikas Goenka S/o
Om Prakash Goenka Age 43 Years R/o Near Kamal Daal Mill, Gudhiyari,
Raipur, District Raipur Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Secretary Department Of Revenue Ministry
Of Finance North Block, New Delhi 110001
2. Central Board Of Direct Taxes Through Chairperson Department Of
Revenue Ministry Of Finance North Block, New Delhi 110001
3. Principal Commissioner , Of Income Tax 1 Central Revenue
Building , Civil Lines, Raipur 492001, Chhattisgarh.
4. Assistant Commissioner Of Income Tax Circle 1 (1) Central
Raevenue Building Civil Lines Raipur 492001 Chhattisgarh.
---- Respondents
Writ Petition (T) No. 95 of 2022
M/s Sudha Rice Processing Pvt. Ltd. A Company Duly Incorporated
Under The Companies Act, 1956 Having Its R/o At Danitola, Near Nahar
Naka, Dhamtari Chhattisgarh Through Its Authorized Signatory
Suryakant Khandelwal, S/o Shri Stish Kumar Khandelwal Aged About 47
Years, R/o 261, Nahar Naka Chowk, Mahima Sagar Ward, Ward 34,
Dhamtari Chhattisgarh.
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur Chhattisgarh.
2. Principal Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur Chhattisgarh.
3. Central Board Of Directo Taxes, Through Its Chairman Having His
Office At The North Block, Secretariat Building, New Delhi 110002.
4. Union Of India, Through Secretary Central Board Of Directo Taxes,
North Block, New Delhi.
---- Respondents
Writ Petition (T) No. 98 of 2022
Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61
Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda,
Raipur, Chhattisgarh, District : Raipur, Chhattisgarh
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur, Chhattisgarh, District : Raipur,
Chhattisgarh
2. Principal Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur, Chhattisgarh, District : Raipur,
Chhattisgarh
3. Central Board Of Direct Taxes, Through Its Chairman Having His
Office At The North Block, Secretariat Building, New Delhi 110002,
District : New Delhi, Delhi
4. Union Of India Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi, District : New Delhi, Delhi
---- Respondents
Writ Petition (T) No. 100 of 2022
G.P. Agrotech Private Limited Having Its Office At House No. 433, Samta
Colony, Behind Water Park, Raipur-492001 Chhattisgarh. Through Its
Director Vijay Agrawal Aged About 45 Years Son Of Late Parmanand
Agrawal Resident Of 433, Samta Colony, Raipur, District - Raipur
Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi.
2. Chief Commissioner Of Income Tax Office Of Chief Commissioner
Of Income Tax, Central Revenue Building, Civil Lines, Raipur
District - Raipur Chhattisgarh.
3. Commissioner Of Income Tax Office Of Chief Commissioner Of
Income Tax, Central Revenue Building, Civil Lines, Raipur, District -
Raipur Chhattisgarh.
4. Income Tax Officer , Ward -3(1), Raipur, Office Of The Income Tax
Officer Ward - 1(2), Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 102 of 2022
Shree Nakoda Ispat Limited Having Its Registered Office Near Railway
Crossing, Mowa, Vidhan Sabha Road, P.O. Saddu, Raipur 492014
Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Secretary, Ministry Of Finance, Income Tax
Department (Department Of Revenue) North Block, Secretariate
Building, New Delhi 110001.
2. Principal Commissioner Of Income Tax Income Tax Department,
Raipur, Chhattisgarh.
3. Assistant Commissioner Of Income Tax Circle 1(1), Central
Revenue Building Raipur, Chhattisgarh.
---- Respondents
Writ Petition (T) No. 104 of 2022
M/s Sharda Shree Agriculture A Partnership Firm Duly Registered Under
The Partnership Act, 1932 Having Its Office At Vidhya Vasini Kutir, Tatya
Para Chowk, Raipur- 492001 (C.G.) Through Its Authorized Signatory
And One Of The Partners Shilpa Singhania, W/o Shri Giriraj Singhania,
Aged About 48 Years, Resident Of Vindhya Vasini Kutir, Tatyapara,
Raipur - 492001 (C.G.)
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District- Raipur (C.G.)
2. Principal Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District- Raipur (C.G.)
3. Central Board Of Direct Taxes, Through Its Chairman Having His
Office At The North Block, Secretariat Building, New Delhi- 110002
4. Union Of India, Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi.
---- Respondents
Writ Petition (T) No. 106 of 2022
M/s Shanovi Infrastructure Pvt. Ltd. A Company Duly Incorporated And
Registered Under The Companies Act, 1956 Having Its Office At 10
Ektama Parisar, Bjp Complex, Rajbandha Maidan, Ge Road, Raipur -
492001, Chhattisgarh. Through Its Director And Authorized Signatory
Anup Agrawal, S/o Shri Ghanshyan Das Agrawal, Aged About 52 Years,
Resident Of B-3, Bhhind Shyam Plaza, Ravi Nagar, Raipur Chhattisgarh.
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Revenue Building, Civil Limes Raipur, District Raipur Chhattisgarh.
2. Principal Comnissioner Of Incom Tax Office Of Chief Commissioner
Of Income Tax, Central Revenue Building, Civil Lines, Raipur,
District - Raipur Chhattisgarh.
3. Central Board Of Direct Taxes, Through Its Chairman Having His
Office At The North Block, Secretariat Building, New Delhi 110002.
4. Union Of India, Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi,
---- Respondents
Writ Petition (T) No. 107 of 2022
Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61
Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda,
Raipur (C.G.)
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District - Raipur (C.G.)
2. Principal Commissioner Of Income Tax Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District- Raipur (C.G.)
3. Central Board Of Direct Taxes, Through Its Chairman Having His
Office At The North Block, Secretariat Building, New Delhi- 110002
4. Union Of India, Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi.
---- Respondents
Writ Petition (T) No. 108 of 2022
Smt. Shobha Thakur W/o Shri Shivraj Singh Thakur Aged About 56 Years
R/o D - 182, Sector - 4, Devendra Nagar, Raipur, Chhattisgarh, India
492009.
---- Petitioner
Versus
1. Union Of India Through Secretary, Central Board Of Direct Taxes,
North Block, New Delhi.
2. Chief Commissioner Of Income Tax Office Of Chief Commissioner
Of Income Tax, Central Revenue Building, Civil Lines, Raipur,
District Raipur Chhattisgarh.
3. Commissioner Of Income Tax Office Of Chief Commissioner Of
Income Tax Central Revenue Building, Civil Lines, Raipur, District
Raipur Chhattisgarh.
4. Income Tax Officer Ward - 3(1) Raipur, Office Of The Income Tax
Officer Ward - 3(1) Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 109 of 2022
Ravi Kumar Nagdeo S/o Late Shri Radhamal Nagdeo Aged About 56
Years R/o Opp. Jagdish Lagde Sadar Bazar Bilaspur, Chhattisgarh. Pin-
495001
---- Petitioner
Versus
1. Union Of India Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi.
2. Chief Commissioner Of Income Tax Office Of Chief Commissioner
Of Income Tax Central Revenue Building, Civil Lines, Raipur,
District Raipur, Chhattisgarh.
3. Commissioner Of Income Tax Office Of Chief Commissioner Of
Income Tax Central Revenue Building, Civil Lines, Raipur, District
Raipur, Chhattisgarh.
4. Income Tax Officer Ward -1(1) Bilaspur Office Of The Income Tax
Officer Ward-1(1), Bilaspur, Chhattisgarh.
5. Additional/ Joint/ Assistant Commissioner Of Income Tax/income
Tax Officer National Faceless Assessment Centre, Delhi.
---- Respondents
Writ Petition (T) No. 114 of 2022
Rajendra Prakash Pataskar S/o Late Prakash Pataskar, Aged About 56
Years R/o Hn-C-17, Ramkund Vihar Ramkund, Raipur 492001,
Chhattisgarh (Wrongly Mentioned As Chandigarh Ut), India., District :
Raipur, Chhattisgarh
---- Petitioner
Versus
1. Union Of India Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi.
2. Chief Commissioner Of Income Tax Office Of Chief Commissioner
Of Income Tax, Central Revenue Building, Civil Lines, Raipur,
District Raipur Chhattisgarh.
3. Commissioner Of Income Tax Office Of Chief Commissioner Of
Income Tax, Central Revenue Building, Civil Lines, Raipur, District
Raipur Chhattisgarh
4. Assistant Commissioner Of Income Tax Circle 1(1), Raipur
(Chhattisgarh), Office Of The Assistant Commissioner Of Income
Tax Circle 1(1) Raipur Chhattisgarh
5. Deputy Commissioner Of Income Tax-2(1), Raipur (Chhattisgarh),
Office Of The Deputy Commissioner Of Income Tax-2(1), C.R.
Building, Civil Lines, Raipur (Chhattisgarh) 492001
6. Joint Commissioner Of Income Tax, Range-1, Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur (Chhattisgarh)
7. Additional Commissioner Of Income Tax, Range-1, Office Of Chief
Commissioner Of Income Tax, Central Revenue Building, Civil
Lines, Raipur, District Raipur Chhattisgarh
---- Respondents
Writ Petition (T) No. 120 of 2022
G.P. Agrotech Private Limited Having Its Office At H.No. 433, Samta
Colony, Behind Water Park, Raipur 492001 (C.G.) Through Its Director
Vijay Agrawal Aged About 45 Years Son Of Late Parmanand Agrawal
Resident Of 433, Samta Colony, Raipur, District Raipur (C.G.)
---- Petitioner
Versus
1. Union Of India Through Secretary Central Board Of Direct Taxes,
North Block, New Delhi
2. Commissioner Of Income Tax Office Of Chief Commissioner Of
Incom Tax, Central Revenue Building, Civil Lines, Raipur, District
Raipur (C.G.)
3. Commissioner Of Incom Tax Office Of Cheif Commissioner Of
Incom Tax, Central Revenue Building, Civil Lines, Raipur, District
Raipur (C.G.)
4. Income Tax Officer Ward 3(1), Raipur, Office Of The Incom Tax
Officer Ward -1(2), Raipur (C.G.)
---- Respondents
Writ Petition (T) No. 151 of 2021
Kailash Agrawal S/o Shri Satyanarayan Agrawal Aged About 59 Years R/
o 2/511, C/o Rashmi Steels, Near Maharashtra Mandal, Choube Colony,
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.
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.
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 Principal Commissioner Of Income Tax - 1 Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh
5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh
---- Respondents
Writ Petition (T) No. 152 of 2021
Manoj Kumar Agrawal S/o Shri Satyanarayan Agrawal Aged About 54
Years R/o 132 Near Vista, Amlidih Road, Near Vip Road, Amlidih, Purena
Raipur Chhattisgarh 492001
---- Petitioner
Versus
1. Union Of India Through The Ld. Secretary Ministry Of Finance,
(Department Of Revenue) No. 137, North Block, New Delhi 110001
2. Union Of India Through The Ld. Secretary Ministry Of Law And
Justice (Legislative Department) 4th Floor, A-Wing, Rajendra
Prasad Road, Shastri Bhavan, New Delhi 110001
3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of
Finance (Department Of Revenue) North Block, New Delhi -110002
4. The Principal Commissioner Of Income Tax-1, Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh
5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh
---- Respondents
Writ Petition (T) No. 153 of 2021
Rashmi Sponge Iron And Power Industries Private Limited A Registered
Company Registered Under The Provisions Of Companies Act, 1956
Having Registered Office At 90 Industrial Growth Centre Siltara Phase Ii,
Raipur Chhattisgarh Through Its Director Shri Kailash Agrawal.
---- Petitioner
Versus
1. Union of India Through The Ld. Secretary Ministry of Finance
(Department of Revenue) No. 137, North Block, New Delhi 110001
2. Union of India The Ld. Secretary Ministry of Law and Justice
(Legislative Department) 4th Floor A Wing , Rajendra Prasad Road,
Shastri Bhavan, New Delhi 110001.
3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of
Finance (Department of Revenue) North Block, New Delhi 110002
4. The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, Civil
Lines, Raipur Chhattisgarh
5. Assistant Commissioner of Income Tax Circle (1), Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh
---- Respondents
Writ Petition (T) No. 190 of 2021
Ajay Agrawal S/o Late Dr. Ramavtar Agrawal Aged About 55 Years 9b,
South Avenue, Chaubey Colony, Raipur, District : Raipur, Chhattisgarh
---- Petitioner
Versus
1. Principal Commissioner Of Income Tax Raipur -1, New Central
Revenue Building Civil Lines, Raipur, Chhattisgarh., District :
Raipur, Chhattisgarh
2. Income Tax Officer Ward 1 (2), Raipur., District : Raipur,
Chhattisgarh
3. Union Of India Through The Secretary, Ministry Of Finance
(Department Of Revenue) No. 137, North Block, New Delhi
110001., District : New Delhi, Delhi
4. Central Board Of Direct Tax Ministry Of Finance (Department Of
Revenue) North Block, New Delhi - 110002., District : New Delhi
---- Respondents
Writ Petition (T) No. 209 of 2021
Rajkumar Chopda S/o Late Shri Manohar Lal Chopda Aged About 66
Years R/o A-301-304, Vineet Estate, New Shanti Nagar,k Shankar Nagar,
Raipur C.G. 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
2. Union Of India The Ld. Secretary Minister Of Law And Justice
(Legislative Department), 4th Floor, A Wing Rajendra Prasad Road,
Shastri Bhawan, New Delhi 110001
3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of
Finance (Department Of Revenue) North Block, New Delhi 110002,
4. The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, Civil
Lines, Raipur (C.G.), District : Raipur, Chhattisgarh
5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,
Civil Lines, Raipur (C.G.), District : Raipur, Chhattisgarh
---- Respondent
Writ Petition (T) No. 241 of 2021
M/s Vighneshwar Ispat Private Limited Incorporated Under The
Provisions of Companies Act, 1656, And Having Registered Office At
Mohdi Road, Dharsiwa, Charoda Raipur, Chhattisgarh 492001 And
Represented Through Its Director Shri Akshit Tayal, S/o Shri Arun Tayal
Aged About 32 Years, R/o C-10, Super Estate Colony, Mahavir Nagar,
Raipur, Chhattisgarh, 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
2. Union Of India, The Ld. Secretary Minister of Law and Justice
(Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Raod,
Shastri Bhavan, New Delhi-110001
3. Central Board of Direct Tax, Through Its Ld. Chairman Ministry of
Finance (Department of Revenue) North Block, New Delhi-110002
4. The Principal Commissioner of Income Tax-1, Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh
5. Income Tax Officer, Ward 3(1) Aaykar Bhawan, Civil Lines, Raipur,
Chhattisgarh
---- Respondents
Writ Petition (T) No. 242 of 2021
M/s Kailash Castings Pvt. Ltd., Incorporated Under The Provisions Of
Companies Act, 1956 And Having Registered Office At Plot No. 43 And
46, Industriaal Area Growth Center, Phase - Ii, Siltara, Raipur
Chhattisgarh And Represented Through Its Director Shri Anurag Gupta,
S/o Shri Sanjay Kumar Gupta, Aged About 26 Years, Resident Of House
No. I-23, Anupam Nagar, Raipur, Chhattisgarh, 492004.
---- Petitioner
Versus
1. Union of India Through The Ld. Secretary Ministry of Finance
(Department of Revenue) No. 137, North Block, New Delhi-110001
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
3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of
Finance (Department Of Revenue) North Block, New Delhi-110002
4. The Principal Commissioner of Income Tax-4, Delhi
5. Income Tax Officer, Ward 14 (1), Central Revenue Building, ITO,
Indraprastha Estate, New - Delhi 110002
---- Respondents
Writ Petition (T) No. 243 of 2021
M/s Siddhi Agro Products Pvt. Ltd. Incorporated Under The Provisions Of
Companies Act, 1956 And Having Registered Office At 9 Annapurna
Complex, Agrasen Raod, Bhainsthan, Raipur, Chhattisgarh And
Represented Through Its Director Shri Sushil Kumar Jain, S/o Shri
Biharilal Jain, Aged About 52 R/o C-32, Behind Mira Datar, Samta
Colony, Raipur, Chhattisgarh 492001, District : Raipur, Chhattisgarh
---- Petitioner
Versus
1. Union of India Through The Ld. Secretary Ministry of Finance
(Department of Revenue) No. 13, North Block, New Delhi- 110001
2. Union of India, The Ld. Secretary, Minister of Law and Justice
(Legislative Department) 4th Floor, A-Wing, Rajendra Prasad Raod,
Shastri Bhavan, New Delhi-110001
3. Central Board of Direct Tax, Through Its Ld. Chairman Ministry of
Finance (Department of Revenue) North Block, New Delhi-110002
4. The Principal Commissioner of Income Tax-1, Aaykar Bhawan, Civil
Lines, Raipur, Chhattisgarh
5. Assistant Commissioner of Income Tax, Circle1(1) Aaykar Bhawan,
Civil Lines, Raipur, Chhattisgarh
---- Respondents
Writ Petition (T) No. 245 of 2021
M/s Goyal Energy And Steel Pvt. Ltd. Incorporated Under The Provisions
Of Companies Act, 1956 And Having Registered Office At Tatibandh
Chowk, Ring Road No. 2 Raipur, Chhattisgarh And Represented Through
Its Director Shri Deepak Kumar Agrawal, S/o Ratanlal Agrawal, Aged
About 50 Years, Resident C/o M/s Goyal Enterprises, Gudiyari, Opp.
Chandra Complex, Raipur, Chhattisgarh 492001.
---- Petitioner
Versus
1. Union Of India Through The Ld. Secretary, Ministry Of Finance
(Department Of Revenue) No. 137, North Block, New Delhi -
110001.
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.
3. Central Board Of Direct Tax Through Its Ld. Chairman Ministry Of
Finance (Department Of Revenue) North Block, New Delhi 110002.
4. The Principal Commissioner Of Income Tax - 1 Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh.
5. Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,
Civil Lines, Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 246 of 2021
M/s Avani Industrial Machineries Pvt. Ltd., Incorporated Under The
Provisions Of Companies Act, 1956 And Having Registered Office At
Mohba Bazar, Raipur, Chhattisgarh And Represented Through Its
Director Shri Avanindranath Agrawal, S/o Suryavanshilal Agrawal, Aged
About 64 Years, R/o 1063, Geeta Nagar, Raipur C.G 492001 Raipur C.G
492001.
---- Petitioner
Versus
1. Union of India Through The Ld. Secretary Ministry of Finance
(Department of Revenue) No.137, North Block, New Delhi - 110001
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
3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of
Finance (Department of Revenue) North Block, New Delhi -
110002
4. The Principal Commissioner of Income Tax-1, Aaykar Bhawan, Civil
Lines, Raipur Chhattisgarh
5. Assistant Commissioner of Income Tax, Circle-1(1) Aaykar
Bhawan, Civil Lines, Raipur Chhattisgarh
---- Respondents
Writ Petition (T) No. 247 of 2021
M/s Avani Ferro Alloys Pvt. Ltd. Incorporated Under The Provisions Of
Companies Act, 1956 And Having Registered Office At Akanksha G.E.
Road, Geeta Nagar, Raipur, Chhattisgarh. And Represented Through Its
Director Shri Avanindranath Agrawal. S/o Suryavanshilal Agrawal, Aged
About 63 Years Resident Of 1063, Geeta Nagar, Raipur Chhattisgarh
492001.
---- Petitioner
Versus
1. Union of India Through The Ld. Secretary Ministry of Finance
(Department of Revenue) No. 137, North Block, New Delhi-110001
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
3. Central Board of Direct Tax Through Its Ld. Chairman Ministry of
Finance (Department of Revenue) North Block, New Delhi -
110002
4. The Principal Commissioner of Income Tax-1, Aaykar Bhawn, Civil
Lines, Raipur, Chhattisgarh.
5. Assistant Commissioner of Income Tax Circle-1(1) Aaykar Bhawan,
Civil Lines, Raipur, Chhattisgarh.
---- Respondents
(Cause-title taken from Case Information System)
For Appellant/Petitioner : Mr. Raj Shengale, Mr. Siddharth Dubey,
Mr. Abhyuday Singh, Mr. Chetan Singh
Chauhan, Mr. Raja Sharma, Mr. Siddharth
Shukla, Mr. Karan Kumar Baharani, Mr.
Vaibhav Shukla, Ms. Astha Shulka and Mr.
Chandradeep Prasad, Advocates.
For Respondent No. 1 : Ms. Anmol Sharma, Central Government
Counsel.
For Respondents/Income Tax: Mr. Amit Chaudhari, Ms. Naushina Afrin Ali
& Mr. Ajay Kumrani, Advocates.
Hon'ble Shri Arup Kumar Goswami, Chief Justice
Hon'ble Shri Justice Rajendra Chandra Singh Samant, Judge
Judgment on Board
Per Arup Kumar Goswami, Chief Justice
10.05.2022
Heard Mr. Raj Shengale, Mr. Siddharth Dubey, Mr. Abhyuday
Singh, Mr. Chetan Singh Chauhan, Mr. Raja Sharma, Mr. Siddharth
Shukla, Mr. Karan Kumar Baharani, Mr. Vaibhav Shukla, Ms. Astha
Shulka and Mr. Chandradeep Prasad, learned counsel for the
appellant/petitioner. Also heard Ms. Anmol Sharma, learned Central
Government counsel, appearing for Union of India as well as Mr. Amit
Chaudhari, Ms. Naushina Afrin Ali and Mr. Ajay Kumrani, learned
counsel, appearing for the Income Tax Department.
2. An application is filed in Writ Appeal No. 277 of 2021 for
preponement of hearing of Writ Appeal No. 277 of 2021 and other
connected matters, which is registered as I.A. No. 2 of 2022.
3. These cases were directed to be listed on 11.07.2022 on the
ground that an appeal against the order of the Allahabad High Court on a
similar issue was reserved for judgment by the Hon'ble Supreme Court
on 20.04.2022.
4. As the Hon'ble Supreme Court had decided the matter, namely,
Union of India & Others v. Ashish Agarwal , reported in (2022) SCC
Online SC 543, and as certain time-lines are indicated therein, I.A. No. 2
of 2022 was filed.
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, these batch of writ appeals/writ petitions are
disposed of in terms of the judgment rendered in Union of India & Others
v. Ashish Agarwal. I.A. No. 2 of 2022 is also disposed of.
Sd/- Sd/-
(Arup Kumar Goswami) (Rajendra Chandra Singh Samant)
Chief Justice Judge
Brijmohan
