M/S. Sevensea Vincom Private ... vs Union Of India
2022 Latest Caselaw 3973 Jhar

          IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                 W.P. (T) No. 1800 of 2022
          M/s. Sevensea Vincom Private Limited                  ---    Petitioner
                                               Versus
          1. Union of India, through the Secretary, Ministry of
             Finance, Department of Revenue, New Delhi
          2. Central Board of Direct Taxes, through its Chairman, New Delhi
          3. Commissioner of Income Tax (Central), Patna at Ranchi
          4. Assistant Commissioner of Income Tax, (Central)
             Circle I, Ranchi                                   ---    Respondents
                                                 ---

CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan For the Petitioner : M/s. Nitin Kumar Pasari, Sidhi Jalan, Advocates For the Respondents : Mr. Ratnesh Ranjan Sahay, Sr. S.C

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02/27.09.2022 Writ petition was preferred for the following reliefs:

(a) For issuance of an appropriate writ, order or direction, for holding and declaring that the notice under Section 148 of the Income Tax Act issued and delivered on or after 31.03.2021 is non-est in the eyes of law.

(b) For a declaration, to read down Section 3 of the Taxation and Other Laws (Relaxation in Amendment of Certain Provisions) Act, 2020, to the extent of it being repugnant to Section 148 and 149 of the Income Tax Act, 1961.

(c) For issuance of a writ of and /or order and/or direction in the nature of Certiorari commanding the Respondents to certify and transmit the records relating to the purported notifications issued under authority from Taxation and Other Laws (Relaxation in Amendment of Certain Provisions) Act, 2020 and all purported Press Releases extending time and notices in relation thereto so that such Notifications, Press Releases and Notices may be quashed and/or set aside and conscionable justice might be rendered;

(d) Consequently, the order dated 30.03.2022 (Annexure-11) passed by the learned Assistant Commissioner of Income Tax (Central), Circle-I, Ranchi (Respondent No. 4), including the notices issued under Section 156 (Annexure-11) and Notice under Section 274 read with 21 (1) ( C) (Annexure-11) of the Act for the Assessment Year 2015-16 be quashed and set aside.

2. However, learned counsel for the petitioner, at the outset, submits that writ petition has become infructuous because of decisions rendered by the Apex Court in the case of Union of India and others Vs. Ashish Agarwal [Civil Appeal No. 3005 of 2022], judgment dated 4th May, 2022.

Accordingly, writ petition is disposed of as such.

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) jk/