Jammu & Kashmir High Court - Srinagar Bench
Inamul Latief Bhat vs Union Of India And Ors on 25 May, 2022
Serial No. 35
Regular cause list
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT
SRINAGAR
WP(C) No. 843/2022
CM No. 2092/2022
Inamul Latief Bhat
..... Petitioner(s)
Through: -
Mr. Shariq R. Jan, Advocate
V/s
Union of India and Ors.
..... Respondent(s)
Through: -
Mr. T. M. Shamsi, ASGI
Mrs. Gulzareen Akhter, Assistant Commissioner, Income Tax along with
Mr. Gulzar Ahmad, Income Tax Officer, present in person
CORAM:
Hon'ble Mr Justice Ali Mohammad Magrey, Judge
Hon'ble Mr Justice Puneet Gupta, Judge
(ORDER)
25.05.2022
On consideration of the matter and after hearing learned counsel for
the parties, it was noticed that the subject of the instant writ petition is squarely
covered by the Judgment passed by the Hon'ble Supreme Court in case titled
Union of India and Ors. Vs. Ashish Agarwal in civil appeal No. 3005/2022 on
04.05.2022.
Learned counsel appearing for the petitioner(s) and respondent No. 1,
when asked submit that the subject of the instant writ petition is now covered
by the Judgment supra, copy whereof is furnished by Mr. T. M. Shamsi,
learned ASGI.
We have perused the Judgment and found that the subject is covered
under the directions of the Hon'ble Supreme Court passed in above referred
case.
In the above background, the instant writ petition is disposed of in the
following manner:-
The writ petition shall be governed by the orders passed by the Hon'ble
Apex Court in the above referred Judgment with reference to paras 10(i) to
10(iv), extracted as under:-
"10. In view of the above and for the reasons stated above, the present
Appeals are ALLOWED IN PART. The impugned common judgments 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 relief upon by the Revenue, so that the
assesees 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-à-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 assessees including
those available under section 149 of the IT Act and all rights and
contentions which may be available to the concerned assessees
and Revenue under the Finance Act, 2021 and in law shall
continue to be available."
Disposed of as above along with connected CM(s).
(Puneet Gupta) (Ali Mohammad Magrey)
Judge Judge
SRINAGAR
25.05.2022
"Mohammad Yasin Dar"
MOHAMMAD YASIN DAR
2022.05.25 16:11
I attest to the accuracy and
integrity of this document
