Vikrant Choudhary vs The Central Board Of Direct Tax
2022 Latest Caselaw 10287 Mad

                                                                            W.P.No.11549 of 2022



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                              DATED:     15.06.2022

                                                     CORAM :

                        THE HON'BLE MR.MUNISHWAR NATH BHANDARI, CHIEF JUSTICE
                                                        AND
                                        THE HON'BLE MRS.JUSTICE N.MALA
                                              W.P.No.11549 of 2022
                                      and W.M.P.No.11035 and 11036 of 2022

                     Vikrant Choudhary                                       .. Petitioner

                                                         vs

                     1. The Central Board of Direct Tax,
                        Government of India, Ministry of
                         Finance, Department of Revenue,
                        New Delhi, Rep. by its Secretary.

                     2. The Income Tax Officer,
                        Corporate Ward 6 (3),
                        No.121, Mahatma Gandhi Road,
                        Nungambakkam, Chennai 600 034.                       .. Respondents


                     Prayer: Petition filed under Article 226 of the Constitution of India for
                     issuance of a Writ of Certiorari to call for the records on the file of the
                     Respondents and quash a) the impugned notice in PAN dated
                     30.06.2021 in DIN and Notice No. ITBA/AST/S/148/2021-22/
                     1033868625(1) issued under Section 148 of the Income-tax Act 1961
                     for the Assessment Year 2017-18 issued by the Second Respondent;
                     and b) the Explanation to Clause A of the Notification in Notification
                     No.20/2021/F.No.370142/35/2020-TPL           in   S.O.1432    (E)    dated
                     31.03.2021 as modified by Notification in Notification No.38/2021/


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https://www.mhc.tn.gov.in/judis
                                                                                     W.P.No.11549 of 2022



                     F.No.370142/35/2020-TPL in S.O. 1703 (E) dated 27.04.2021 issued
                     under the The Taxation and Other Laws (Relaxation And Amendment
                     of Certain Provisions) Act 2020 by the First Respondent to the extent
                     it is violative of the provisions of the said Act.


                                  For the Petitioner        :      M/s.N.V.Lakshmi

                                  For the Respondents       :      Mr.A.P.Srinivas
                                                                   Sr. SPC

                                                                *****

                                                                ORDER

(Order of the Court was made by the Hon'ble Chief Justice)

The writ petition has been filed to challenge the notice issued

under Section 148 of the Income Tax Act, 1961 for the Assessment

Year 2017-18 and also the notification dated 31.03.2021 as

modified by notification No.38/2021/F.No370142/35/2020-TPL

dated 27.04.2021 issued under the Taxation and other Laws

(Relaxation and Amendment of Certain Provisions) Act, 2020.

2. Similar writ petitions were allowed by this Court. However,

the matters decided initially by the Allahabad High Court on the

similar issue travelled to the Apex Court where a detailed judgment

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https://www.mhc.tn.gov.in/judis W.P.No.11549 of 2022

has been given in the case of Union of India vs. Ashish

Agarwal, reported in (2022) 138 taxmann.com 64 (SC). The

parties are in agreement that now the present writ petition would

be governed by the judgment of the Apex Court in the case supra.

Accordingly, the issue in the writ petition would be governed

by the judgment of the Apex Court supra and with the aforesaid,

the writ petition is disposed of. No costs. Consequently,

W.M.P.Nos.11035 and 11036 of 2022 are closed.

(M.N.B., CJ.) (N.M., J.) 15.06.2022 Index : Yes/No sra

To:

1. The Secretary, Central Board of Direct Tax, Government of India, Ministry of Finance, Department of Revenue, New Delhi.

2. The Income Tax Officer, Corporate Ward 6 (3), No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

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https://www.mhc.tn.gov.in/judis W.P.No.11549 of 2022

M.N.Bhandari, CJ.

and N.Mala, J.

(sra)

W.P.No.11549 of 2022

15.06.2022

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