Gauhati High Court
Pawan Kumar Agarwala vs The Union Of India And 5 Ors on 11 May, 2022
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GAHC010087282022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3006/2022
PAWAN KUMAR AGARWALA
S/O LT. FAKIR CHAND AGARWALA R/O KAMAKHYA AUTO AGENCIES
PRIVATE LTD. CHATRIBARI GUWAHATI-781001, KAMRUP M ASSAM
VERSUS
THE UNION OF INDIA AND 5 ORS.
REP. BY FINANCE SECRETARY MINISTRY OF FINANCE GOVT. OF INDIA,
NORTH BLOCK, NEW DELHI-110001
2:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
AAYAKAR BHAWAN
G.S. ROAD
CHRISTIAN BASTI
GUWAHATI-781005
ASSAM
3:THE PRINCIPAL COMMISSIONER OF INCOME TAX
AAYAKAR BHAWAN
G.S. ROAD
CHRISTIAN BASTI
GUWAHATI-781005
ASSAM
4:THE ADDL/JOINT COMMISSIONER OF INCOME TAX
AAYAKAR BHAWAN
G.S. ROAD
CHRISTIAN BASTI
GUWAHATI-781005
ASSAM
5:THE ACIT
CIR-2
AAYAKAR BHAWAN
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G.S. ROAD
CHRISTIAN BASTI
GUWAHATI-781005
ASSAM
6:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
NATIONAL FACELESS ASSESSMENT CENTRE
ROOM NO. 401 2ND FLOOR
E-RAMP
JAWAHARLAL NEHRU STADIUM
NEW DELHI-110103 AND ALSO ROOM NO. 356 C.R. BUILDING IP ESTATE
NEW DELHI-11000
Advocate for the Petitioner : MR. D SARAF
Advocate for the Respondent : ASSTT.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
O R D E R
11.05.2022
Heard Mr. D Saraf, learned counsel for the petitioner and Mr. H Gupta,
learned counsel for the respondents.
2. Issue notice returnable on 08.06.2022. Extra copies of the writ petition be
furnished to the learned counsel within three days.
3. In the instant case, the notice under section 148 of the Income Tax Act,
1961 (in short Act of 1961) had been signed by the authority concerned on
31.03.2021. Annexure-B page 27 of the writ petition reflects that the said notice
was forwarded to the petitioner through the email method on 01.04.2021 at
7.24 a.m. The factual situation is that the notice was signed on 31.03.2021 and
it was forwarded to the petitioner on 01.04.2021.
4. The Supreme Court in its judgment dated 04.05.2022 in Civil Appeal No.
3005/2022 (Union of India and others -vs- Ashish Agarwal and other civil
appeals) in paragraph 7 thereof had held that the benefit of the new provision
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of Section 148A of the Act of 1961 which came into effect from 01.04.2021 shall
be made available even in respect of such proceedings in relation to past
assessment years provided the notice under Section 148 of the Act of 1961 has
been issued on or after 01.04.2021.
5. Mr. H Gupta, learned counsel for the Income Tax Department by referring
to the said proposition laid down by the Supreme Court contends that the notice
in the instant case was issued on 31.03.2021 i.e. before 01.04.2021 and
therefore, it would be governed by the provision of Section 148 of the Act of
1961 and not under the new provision of Section 148A of the Act of 1961.
6. The expression 'issued' had been interpreted by the Supreme Court in
respect of an order or a notice to the extent that a mere signing of an order or
a notice, but kept in the file without being transmitted further to the person
concerned to whom it ought to have been served, would have no effect under
the law and its effect would come into force only upon the said notice or order
being forwarded to the person concerned.
7. Admittedly, in the instant case, the notice under Section 148 of the Act of
1961 was forwarded to the petitioner only on 01.04.2021 at 7.54 a.m.
8. Mr. H Gupta, learned counsel seeks for an adjournment to examine the
aforesaid aspect as to when the notice can be said to have been issued under
law.
9. List the matter again on 08.06.2022.
10. Till then, no coercive action be taken against the petitioner.
JUDGE
Comparing Assistant
