Chattisgarh High Court
M/S Scania Steels And Powers ... vs Union Of India on 13 May, 2022
1
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
WPT No. 21 of 2022
M/s Scania Steels And Powers Limited A Company Registered Under
Companies Act, 2013, Through Its Director Sanjay Gadodia Having Its
Registered Office At 22-Km Mile Stone, Village Punjipatra, Gharghoda
Road, Raigarh Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of
Revenue), No. 137, North Block, New Delhi 110001.
2. Assistant Commissioner Of Income Tax Central Circle - 1(1), Aayakar
Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.
3. Joint Commissioner Of Income Tax Range - 1, Bilaspur Mahima Complex,
Income Tax Office, Vyapar Vihar Road, Bilaspur, Chhattisgarh.
---- Respondents
WPT No. 20 of 2022
M/s Scania Steels And Powers Limited A Company Registered Under
Companies Act, 2013, Through Its Director Sanjay Gadodia Having Its
Registered Office At 22-Km Mile Stone, Village Punjipatra, Gharghoda
Road, Raigarh, Chhattisgarh., District : Raigarh, Chhattisgarh
---- Petitioner
Versus
1. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of
Revenue), No.137, North Block, New Delhi - 110001.
2. Assistant Commissioner Of Income Tax Central Circle-1 (1), Aayakar
Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.
3. Principal Commissioner Of Income Tax Raipur- 1, New C.R. Building, Civil
Lines, Raipur, Chhattisgarh.
---- Respondents
WPT No. 19 of 2022
M/s Scania Steels And Powers Limited A Company Registered Under
Companies Act, 2013 Through Its Director Sanjay Gadodia Having Its
Registered Office At 22 Km Mile Stone, Village Punjipatra, Gharghoda
Road, Raigarh, Chhattisgarh.
---- Petitioner
Versus
1. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of
Revenue), No. 137, North Block New Delhi -110001
2. Assistant Commissioner Of Income Tax, Central Circle-1(1), Aayakar
2
Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.
3. Joint Commissioner Of Income Tax, Range-1, Bilaspur Mahima Complex,
Income Tax Officer, Vyapar Vihar Road, Bilaspur, Chhattisgarh.
---- Respondents
WPT No. 62 of 2022
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.
---- Petitioner
Versus
1. Assistant Commissioner Of Income Tax Central Circle 1 (1), Aayakar
Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.
2. Principal Commissioner Of Income Tax Raipur-1, New C.R. Building, Civil
Lines, Raipur, Chhattisgarh.
---- Respondents
________________________________________________________________________
For Petitioners : Shri Apurv Goyal, Advocate
For Respondent/Union of India : Shri Tushal Dhar Diwan and Ms. Anmol
Sharma, Advocates
For Respondent/Income Tax Authorities: Shri Amit Chaudhari, Shri Ajay Kumrani
and Shri Topilal Bareth, Advocates
-------------------------------------------------------------------------------------------------------------
Single Bench: Hon'ble Shri Justice Sanjay S. Agrawal
Order On Board
13.05.2022
1. By way of this petition, the Petitioners are questioning the legality and
propriety of the notice issued by Respondent No.2- Income Tax Officer under
Section 148 of the Income Tax Act, 1961.
2. At the outset, the issue involved herein has already been decided by the
Division Bench of this Court in Writ Appeal No.277/2021 along with other
connected matters, wherein it is observed at paragraphs 4 and 5 as under :
"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."
3. In the light of the observation made by the Division Bench of this Court, the
petitions stand disposed of. Sd/-
(Sanjay S. Agrawal)
JUDGE
sunita
