Manoj Agrawal vs Union Of India
2022 Latest Caselaw 3610 Chatt

                                                     1

                                                                                                   NAFR
                  HIGH COURT OF CHHATTISGARH, BILASPUR
                                       WPT No. 238 of 2021
      Manoj Agrawal, S/o Late Shri Rampratap Agrawal, Aged About 50 Years
       R/o M/s Shefali Traders, Bramha Road, Ambikapur, Chhattisgarh - 497001
                                                                                         ---- Petitioner
                                                 Versus
    1. Union Of India, Through Its Secretary, Ministry Of Finance, (Department Of
       Revenue), No. 137, North Block, New Delhi - 110001, District : New Delhi,
       Delhi
    2. Income Tax Officer-1, Office Of Income Tax Officer, Ito 1, Ambikapur,
       Chhattisgarh
    3. Joint Commissioner Of Income Tax, Range-1, Bilaspur Mahima Complex,
       Income Tax Office, Vyapar Vihar Road, Bilaspur, Chhattisgarh


                                                                                    ---- Respondents
                                       WPT No. 143 of 2022
      Ankush Soni S/o Late Shri Lalmani Soni, Aged About 33 Years R/o Shri
       Balaji Traders, 5/223, Soni Cycle Stores, Rathore Chowk, Main Road,
       Ramasagarpara, 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. Central Board Of Direct Tax, Through Its Ld. Chairman Ministry Of Finance
       (Department Of Revenue) North Block, New Delhi -110002.
    3. Principal Commissioner Of Income Tax, Raipur-1, New C.R. Building, Civil
       Lines, Raipur, Chhattisgarh.
    4. Income Tax Officer Ward 1(2), Raipur, Aayakar Bhawan, Central Revenue
       Building, Civil Lines, Raipur, Chhattisgarh.
    5. Additional/joint/deputy/assistant Commissioner Of Income Tax/IIncome Tax
       Officer, National E-Assessment Centre, Delhi (Now Known As National
       Faceless Assessment Centre), Ministry Of Finance (Department Of
       Revenue) North Block, New Delhi -110001.
                                                        ---- Respondents
________________________________________________________________________
For Petitioners                              : Shri Apurv Goyal, Advocate
For Respondent/Union of India                : Shri Sanjay Pandey and Ms. Ayushi Agrawal,
                                               Advocate
For Respondents/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

co-ordinate Bench of this Court which has been passed in WPT No. 135/2022

along with other connected matters, wherein it is observed at paragraphs 2 to 4

as under :

"2. At the outset, Mr. Chaudhari submits that this case is squarely

covered by the judgment of the Hon'ble Supreme Court rendered in Union

of India & Others v. Ashish Agarwal, reported in (2022) SCC Online SC

543.

3. Mr. Goyal, however, submits that the present case is not covered as

the notice issued under Section 148 of the Income Tax Act, 1961 was not a

valid notice as the same was time-barred and that the notice did not bear

DIN number.

4. 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."

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