Punjab-Haryana High Court
Kulwant Singh vs Union Of India And Others on 19 October, 2024
Author: Sanjeev Prakash Sharma
Bench: Sanjeev Prakash Sharma
Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
202
1. CWP-18032-2024
Decided on : 19.10.2024
KULWANT SINGH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
2. CWP-18235-2022
WINSOME TEXTILE INDUSTRIES LIMITED
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
3. CWP-18353-2022
RAJAN KAKKAR
. . . PETITIONER(S)
V/S
PR. COMMISSIONER OF INCOME TAX AND ANR
. . . RESPONDENT(S)
4. CWP-18505-2022
NAVJOT SINGH WALIA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
5. CWP-18554-2022
KAMLESH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
6. CWP-18876-2022
RADHA MOHAN MISHRA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
7. CWP-18890-2022
RADHA MOHAN MISHRA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -2-
8. CWP-18894-2022
BSS REAL ESTATE PRIVATE LIMITED
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
9. CWP-19196-2022
SANGITA SYNGHAL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
10. CWP-19199-2022
SANGITA SYNGHAL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
11. CWP-19259-2022
ASHISH GARG
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES, NEW DELHI AND ORS.
. . . RESPONDENT(S)
12. CWP-19262-2022
SANGITA SYNGHAL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
12-A. CWP-19639-2022
CHANDER MOHAN GUPTA
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
13. CWP-19654-2022
HARI SINGH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
14. CWP-19674-2022
GURCHARAN SINGH
. . . PETITIONER(S)
V/S
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -3-
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
15. CWP-19685-2022
PAVITPAL SINGH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
16. CWP-19791-2022
PREM SINGH
. . . PETITIONER(S)
V/S
UOI AND ORS.
. . . RESPONDENT(S)
17. CWP-19921-2022
SONAM KASERA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
18. CWP-19944-2022
DURGA RICE MILLS
. . . PETITIONER(S)
V/S
CBDT AND ORS
. . . RESPONDENT(S)
19. CWP-19970-2022
AGGARWAL FOODS
. . . PETITIONER(S)
V/S
CBDT AND ORS
. . . RESPONDENT(S)
20. CWP-20359-2022
LALITA BANSAL
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
21. CWP-20363-2022
SHOBHA GUPTA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
22. CWP-20516-2022
SUNIL KUMAR GOYAL
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -4-
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
23. CWP-20576-2022
RAMA KRISHNA RICE MILLS
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
24. CWP-20624-2022
RAMA KRISHNA RICE MILLS
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
25. CWP-20658-2022
RED CHILLI INTERNATIONAL SALES
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
26. CWP-20660-2022
UBBER BUILDCON PRIVATE LIMITED
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
27. CWP-20662-2022
VEENA GARG
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
28. CWP-20867-2022
RAMESH CHANDER DUREJA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
29. CWP-20880-2022
JAGDISH DHAWAN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -5-
30. CWP-20894-2022
SUSHIL AGGARWAL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
31. CWP-21185-2022
MALKEET KAUR
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
32. CWP-21382-2022
DINESH JAIN
. . . PETITIONER(S)
V/S
PR. CHIEF COMMISSIONER OF INCOME TAX AND ANR
. . . RESPONDENT(S)
33. CWP-21571-2022
MOHIT MITTAL
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER
. . . RESPONDENT(S)
34. CWP-21654-2022
SANJEEV GARG
. . . PETITIONER(S)
V/S
CBDT AND ORS
. . . RESPONDENT(S)
35. CWP-22307-2022
KAMADGIRI STEELS PVT LTD
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER
. . . RESPONDENT(S)
36. CWP-22332-2022
CHANDAN BALA JAIN
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
37. CWP-22338-2022
CHANDAN BALA JAIN
. . . PETITIONER(S)
V/S
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -6-
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
38. CWP-23582-2022
RAMA RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
39. CWP-23706-2022
GURINDER SINGH
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
40. CWP-23764-2022
PLATINUM SALES
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
41. CWP-23951-2022
DURGA RICE MILLS
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
42. CWP-23972-2022
MANDEEP SINGH @ MANDEEP OBEROI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
43. CWP-24349-2022
BERKELEY MOTORS LIMITED
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
44. CWP-24631-2022
RISHABH FOUR WHEELERS PVT. LTD.
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
45. CWP-25923-2022
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -7-
BHAVUK GOEL C/O M/S MAHAVIR RICE MILLS,
DERA GAMA ROAD ASSANDH, KARNAL
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
46. CWP-26679-2022
ASHISH VERMA
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER, WARD 1, PANIPAT
. . . RESPONDENT(S)
47. CWP-27319-2022
DEEPAK GARG
. . . PETITIONER(S)
V/S
PR. COMMISSIONER OF INCOME TAX AND ORS.
. . . RESPONDENT(S)
48. CWP-18415-2022
RAJAN KAKKAR
. . . PETITIONER(S)
V/S
PR. COMMISSIONER OF INCOME TAX AND ANR
. . . RESPONDENT(S)
49. CWP-20664-2022
R D RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
50. CWP-21175-2022
NECTAR LIFESCIENCES LIMITED
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
51. CWP-21183-2022
INDER JEET KAUR
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
52. CWP-27761-2022
SHUKLA RANI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -8-
. . . RESPONDENT(S)
53. CWP-24073-2022 (O&M)
NISHA GARG
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
54. CWP-24081-2022
ISHWAR GARG
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
55. CWP-24091-2022
AGGARWAL FOODS
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
56. CWP-28431-2022
PIYUSH SHARMA
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER WARD 2(1), FARIDABAD AND ORS.
. . . RESPONDENT(S)
57. CWP-28442-2022
KAMAL METALS PRIVATE LIMITED
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER WARD 2(1) AMRITSAR AND ANR.
. . . RESPONDENT(S)
58. CWP-28527-2022
JAGDEEP KAUR BHATIA
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
59. CWP-28692-2022
IND SWIFT LABORATORIES LTD
. . . PETITIONER(S)
V/S
DEPUTY COMMISSIONER OF INCOME TAX AND ORS
. . . RESPONDENT(S)
60. CWP-28693-2022
IND SWIFT LABORATORIES LTD
. . . PETITIONER(S)
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases -9-
V/S
DEPUTY COMMISSIONER OF INCOME TAX AND ORS
. . . RESPONDENT(S)
61. CWP-29069-2022
RATTANDEEP SINGH SWANI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
62. CWP-29227-2022
SURYA RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
63. CWP-1795-2023
VIDYA CHHABRA
. . . PETITIONER(S)
V/S
PR. COMMISSIONER OF INCOME TAX AND ORS
. . . RESPONDENT(S)
64. CWP-1918-2023
MAHAKALI CAPITAL INVESTMENTS SERVICES PVT LTD
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS
. . . RESPONDENT(S)
65. CWP-1922-2023
JINDAL FINLEASE PVT. LTD.
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK,
NEW DELHI AND ORS.
. . . RESPONDENT(S)
66. CWP-2112-2023
B.R. FOODS
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
67. CWP-1130-2023
SUMIT GARG
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
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CWP-18032-2022 & other connected cases - 10 -
68. CWP-1506-2023
SUMAN BANSAL
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
69. CWP-1508-2023
SANJEEV KUMAR HUF THROUGH SANJEEV KUMAR KARTA
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
70. CWP-1525-2023
ASHA BANSAL
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
71. CWP-1627-2023
NEHA GOYAL
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
72. CWP-1630-2023
MAMTA ARORA
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
73. CWP-1631-2023
LUXMI DEVI
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
74. CWP-1643-2023
SANDEEP ARORA (HUF)
. . . PETITIONER(S)
V/S
CBDT AND ORS.
. . . RESPONDENT(S)
75. CWP-1734-2023
KAILASH RANI
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
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CWP-18032-2022 & other connected cases - 11 -
. . . RESPONDENT(S)
76. CWP-1862-2023
SUDHIR GOYAL HUF
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
77. CWP-2206-2023
TEJA SINGH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
78. CWP-2254-2023
CHERRY WADHWA
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
79. CWP-2538-2023
GAURAV JAIN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
80. CWP-2692-2023
ASHA JAIN
. . . PETITIONER(S)
V/S
PR. COMMISSIONER OF IT AND ORS.
. . . RESPONDENT(S)
81. CWP-2932-2023
VIJAY KUMAR
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
82. CWP-2039-2023
SATNAM SINGH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
83. CWP-12412-2023
USHA RANI
. . . PETITIONER(S)
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Neutral Citation No:=2024:PHHC:138010-DB
CWP-18032-2022 & other connected cases - 12 -
V/S
NATIONAL FACELESS ASSESSMENT CENTRE AND ORS.
. . . RESPONDENT(S)
84. CWP-9152-2023
SURESH KUMAR
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
85. CWP-577-2023
PAWAN KUMAR
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
86. CWP-6729-2023 (O&M)
DEEPAK SONI THROUGH LEGAL HEIR SAJJAN KUMAR SONI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
87. CWP-9071-2023 (O&M)
SAHIL JAIN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
88. CWP-8369-2023
BIMLA RANI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
89. CWP-4366-2023
MONOJ BERLIA
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER WARD-1
. . . RESPONDENT(S)
90. CWP-4580-2023
M/S SHREE HARI OM FOODS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
91. CWP-4629-2023
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CWP-18032-2022 & other connected cases - 13 -
M/S SHREE HARI OM FOODS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
92. CWP-4655-2023
M/S SHREE HARI OM FOODS THROUGH ITS PATNER
SH. LALIT SINGLA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
93. CWP-4704-2023
HISAR EXIM PVT LTD
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
94. CWP-4732-2023
SHRUTI BHAGAT
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
95. CWP-5229-2023
JITENDER SINGH MOR
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR
. . . RESPONDENT(S)
96. CWP-5469-2023
AMIT JAIN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
97. CWP-5669-2023
NARESH ARORA
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
98. CWP-5751-2023
M/S AMIT RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
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CWP-18032-2022 & other connected cases - 14 -
. . . RESPONDENT(S)
99. CWP-5818-2023
BIMLA DEVI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ANR.
. . . RESPONDENT(S)
100. CWP-5892-2023
M/S KBR AGRO FOODS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
101. CWP-5962-2023
SEL MANUFACTURING COMPANY LTD.
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
102. CWP-6102-2023
M/S KBR AGRO FOODS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
103. CWP-6559-2023
HARDICON LIMITED
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
104. CWP-6634-2023
AJAY BINDAL HUF
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS
. . . RESPONDENT(S)
105. CWP-9475-2023
SAROJ JAIN
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
106. CWP-9552-2023
DEVINDER SINGH AND SONS (HUF)
. . . PETITIONER(S)
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CWP-18032-2022 & other connected cases - 15 -
V/S
INCOME TAX OFFICER, ITO WARD, LUDHIANA AND ANR.
. . . RESPONDENT(S)
107. CWP-9669-2023
R D VOHRA HUF
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
108. CWP-10047-2023
PARVEEN JAIN
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
109. CWP-10052-2023
SANJAY JAIN
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
110. CWP-10418-2023
PAWAN KUMAR GOYAL HUF
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER AND ANR
. . . RESPONDENT(S)
111. CWP-10511-2023
AMRIK SINGH AND SONS (HUF)
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER ITO WARD 6 (1),
LUDHIANA AND ANR.
. . . RESPONDENT(S)
112. CWP-10535-2023
PAWAN KUMAR GOYAL
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER AND ANR
. . . RESPONDENT(S)
113. CWP-10564-2023
ANU AGGARWAL
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER ITO WARD 6 (1),
LUDHIANA AND ANR
. . . RESPONDENT(S)
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114. CWP-10566-2023
SAVNEET KAUR
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER, ITO WARD 6(1),
LUDHIANA AND ANR
. . . RESPONDENT(S)
115. CWP-10570-2023
SANDEEP KUMAR GOYAL
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER AND ANR
. . . RESPONDENT(S)
116. CWP-10580-2023
VANITA GOYAL
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER AND ANR
. . . RESPONDENT(S)
117. CWP-10818-2023
ADS ASSOCIATED GROUP
. . . PETITIONER(S)
V/S
ASSTT. COMMISSIONER OF INCOME TAX,
GURGAON AND ORS.
. . . RESPONDENT(S)
118. CWP-10951-2023
RAKSHA GOYAL
. . . PETITIONER(S)
V/S
INCOME TAX OFFICER AND ANR
. . . RESPONDENT(S)
119. CWP-10959-2023
BRIJESH SINGH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
120. CWP-12292-2023
AYUSH CHADHA, LEGAL HEIR BIMLA RANI (DECEASED)
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
121. CWP-12554-2023
RATESH KUMAR
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. . . PETITIONER(S)
V/S
INCOME TAX OFFICER, WARD-1 (1),
BATHINDA AND ANR.
. . . RESPONDENT(S)
122. CWP-11442-2023
SUMAN KANDOI
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
123. CWP-2743-2023
SURESH KUMAR
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
124. CWP-3702-2023
RAJESH KUMAR JINDAL
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
125. CWP-3468-2023
M/S JANTA RICE MILL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
126. CWP-3480-2023
M/S MANSA DEVI RICE MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
127. CWP-3493-2023
M/S HARYANA RICE MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
128. CWP-3496-2023
M/S HARYANA RICE MILL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
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129. CWP-3514-2023
M/S MANSA DEVI RICE MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
130. CWP-3526-2023
M/S HRM OVERSEAS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
131. CWP-3530-2023
M/S MANSA DEVI RICE MILLS THROUGH ITS PARTNER
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
132. CWP-3546-2023
M/S HRM OVERSEAS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
133. CWP-4430-2023
SHARDA DEVI
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
134. CWP-3805-2023
KUMAR STEEL AND ENGINEERING WORKS THROUGH
ITS PARTNER SMT PARAMJIT KAUR
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES THROUGH
SECRETARY AND ORS.
. . . RESPONDENT(S)
135. CWP-3860-2023
SATYAM JEWELLARY HOUSE
. . . PETITIONER(S)
V/S
CENTAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
136. CWP-3960-2023
DAVINDER PAL SINGH HUF
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. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
137. CWP-4488-2023
RAJESH GOYAL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
138. CWP-4414-2023
M/S AMIT RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
139. CWP-4423-2023
M/S AMIT RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
140. CWP-4424-2023
M/S AMIT RICE AND GENERAL MILLS
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
141. CWP-4448-2023
M/S ACCENTS FOR LIVING, DEEPAK WOOLEN MILLS EXPORT
THOUGH ITS PARTNER ARJUN NATH
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
142. CWP-3048-2023
LEKH RAJ
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
143. CWP-3068-2023
RAJESH KUMAR JAIN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
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144. CWP-3084-2023
RAJESH KUMAR JAIN HUF
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
145. CWP-3089-2023
RAJESH KUMAR JAIN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
146. CWP-3091-2023
SUNITA JAIN
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS
. . . RESPONDENT(S)
147. CWP-3446-2023
M/S JANTA RICE MILL
. . . PETITIONER(S)
V/S
UNION OF INDIA AND ORS.
. . . RESPONDENT(S)
148. CWP-4060-2023
DEEPAK KHULLAR
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
149. CWP-4138-2023
PANKAJ GOYAL
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
150. CWP-4155-2023
NAFE SINGH
. . . PETITIONER(S)
V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS
. . . RESPONDENT(S)
151. CWP-30089-2022
MAHABIR INDUSTRIES THROUGH
ITS PARTNER MANOJ KHURANNA
. . . PETITIONER(S)
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V/S
CENTRAL BOARD OF DIRECT TAXES AND ORS.
. . . RESPONDENT(S)
152. CWP-7687-2024
GIAN CHAND
. . . PETITIONER(S)
V/S
NATIONAL FACELESS ASSESSMENT CENTRE DELHI AND ANR.
. . . RESPONDENT(S)
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
HON'BLE MR. JUSTICE SANJAY VASHISTH
PRESENT: Ms. Radhika Suri, Sr. Advocate with
Mr. Abhinav Narang, Advocate,
Mr. Pankaj Jain, Sr. Advocate with
Mr. Divya Suri, Advocate,
Mr. Yogesh Kumar Mittal, Advocate and
Mr. Sachin Bhardwaj, Advocate,
Mr. Satyam Aneja, Advocate,
Mr. Nonish Kumar, Advocate and
Mr. Shiv Charan Bhola, Advocate,
Mr. Manpreet Kanda, Advocate,
Mr. B.M. Monga, Advocate and
Mr. Rohit Kaura, Advocate,
Mr. Ved Jain, Advocate (through V.C.) with
Mr. Vinay Kumar, Advocate,
Mr. Nischay Kantoor, Advocate and
Ms. Soniya Dahiya, Advocate,
Mr. Sandeep Goyal, Advocate,
Mr. Umang Goyal, Advocate and
Mr. Tarang Goyal, Advocate,
Mr. Sanjeev K. Sharma, Advocate for
Mr. Deepak Aggarwal, Advocate,
Mr. Prince Goyal, Advocate,
Mr. Aman Bansal, Advocate,
Mr. Naman Jain, Advocate,
Mr. Nikhil Goyal, Advocate and
Mr. Rana Gurtej Singh, Advocate,
Mr. Suman Jain, Advocate and
Mr. Rishabh Jain, Advocate,
Ms. Kirti Ahuja, Advocate (through V.C.),
Mr. Alok Mittal, Advocate
who represented the petitioner(s) - assessee.
Ms. Urvashi Dhugga, Sr. Standing Counsel,
Mr. Varun Issar, Sr. Standing Counsel,
Mr. Saurabh Kapoor, Sr. Standing Counsel with
Ms. Pridhi Sandhu, Jr. Standing Counsel,
Mr. Ranvijay Singh, Sr. Standing Counsel,
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Mr. Yogesh Putney, Sr. Standing Counsel with
Mr. Vaibhav Gupta, Standing Counsel,
Ms. Gauri Neo Rampal Opal, Sr. Standing Counsel (through V.C.)
who represented the respondent(s) - revenue.
****
SANJEEV PRAKASH SHARMA, J. (Oral)
1. These bunch of writ petitions were tagged together solely on
account of one common issue involved with regard to the validity of notices
issued under Section 148 of the Income Tax Act, 1961 (for brevity, 'the
Act'), and the effect of TOLA and Finance Act, 2021, bringing the new
faceless regime.
2. The Supreme Court has now passed the judgment in Union of
India vs. Rajeev Bansal (SC), 2024 INSC 754, finalizing the aforesaid issue
and putting the controversy at rest. It has made the following observations:-
"53. The position of law which can be derived based on the above
discussion may be summarized thus: (i) Section 149(1) of the new
regime is not prospective. It also applies to past assessment years;
(ii) The time limit of four years is now reduced to three years for all
situations. The Revenue can issue notices under Section 148 of the
new regime only if three years or less have elapsed from the end of
the relevant assessment year; (iii) the proviso to Section 149(1)(b)
of the new regime stipulates that the Revenue can issue
reassessment notices for past assessment years only if the time limit
survives according to Section 149(1)(b) of the old regime, that is,
six years from the end of the relevant assessment year; and (iv) all
notices issued invoking the time limit under Section 149(1)(b) of
the old regime will have to be dropped if the income chargeable to
tax which has escaped assessment is less than Rupees fifty lakhs.
xx xxx xx xxx
xx xxx xx xxx
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110. The effect of the creation of the legal fiction in Ashish
Agarwal (supra) was that it stopped the clock of limitation with
effect from the date of issuance of Section 148 notices under the old
regime [which is also the date of issuance of the deemed notices].
As discussed in the preceding segments of this judgment, the period
from the date of the issuance of the deemed notices till the supply
of relevant information and material by the assessing officers to the
assesses in terms of the directions issued by this Court in Ashish
Agarwal (supra) has to be excluded from the computation of the
period of limitation. Moreover, the period of two weeks granted to
the assesses to reply to the show cause notices must also be
excluded in terms of the third proviso to Section 149.
111. The clock started ticking for the Revenue only after it
received the response of the assesses to the show causes notices.
After the receipt of the reply, the assessing officer had to perform
the following responsibilities: (i) consider the reply of the assessee
under Section 149A(c); (ii) take a decision under Section 149A(d)
based on the available material and the reply of the assessee; and
(iii) issue a notice under Section 148 if it was a fit case for
reassessment. Once the clock started ticking, the assessing officer
was required to complete these procedures within the surviving
time limit. The surviving time limit, as prescribed under the
Income Tax Act read with TOLA, was available to the assessing
officers to issue the reassessment notices under Section 148 of the
new regime.
112. Let us take the instance of a notice issued on 1 May 2021
under the old regime for a relevant assessment year. Because of the
legal fiction, the deemed show cause notices will also come into
effect from 1 May 2021. After accounting for all the exclusions, the
assessing officer will have sixty-one days [days between 1 May
2021 and 30 June 2021] to issue a notice under Section 148 of the
new regime. This time starts ticking for the assessing officer after
receiving the response of the assessee. In this instance, if the
assessee submits the response on 18 June 2022, the assessing
officer will have sixty-one days from 18 June 2022 to issue a
reassessment notice under Section 148 of the new regime. Thus, in
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this illustration, the time limit for issuance of a notice under Section
148 of the new regime will end on 18 August 2022.
xx xxx xx xxx
114. In view of the above discussion, we conclude that:
a. After 1 April 2021, the Income Tax Act has to be read
along with the substituted provisions;
b. TOLA will continue to apply to the Income Tax Act
after 1 April 2021 if any action or proceeding specified under
the substituted provisions of the Income Tax Act falls for
completion between 20 March 2020 and 31 March 2021;
c. Section 3(1) of TOLA overrides Section 149 of the
Income Tax Act only to the extent of relaxing the time limit
for issuance of a reassessment notice under Section 148;
d. TOLA will extend the time limit for the grant of
sanction by the authority specified under Section 151. The
test to determine whether TOLA will apply to Section 151 of
the new regime is this: if the time limit of three years from
the end of an assessment year falls between 20 March 2020
and 31 March 2021, then the specified authority under
Section 151(i) has extended time till 30 June 2021 to grant
approval;
e. In the case of Section 151 of the old regime, the test
is: if the time limit of four years from the end of an
assessment year falls between 20 March 2020 and 31 March
2021, then the specified authority under Section 151(2) has
extended time till 31 March 2021 to grant approval;
f. The directions in Ashish Agarwal (supra) will extend
to all the ninety thousand reassessment notices issued under
the old regime during the period 1 April 2021 and 30 June
2021;
g. The time during which the show cause notices were
deemed to be stayed is from the date of issuance of the
deemed notice between 1 April 2021 and 30 June 2021 till
the supply of relevant information and material by the
assessing officers to the assesses in terms of the directions
issued by this Court in Ashish Agarwal (supra), and the
period of two weeks allowed to the assesses to respond to the
show cause notices; and
h. The assessing officers were required to issue the
reassessment notice under Section 148 of the new regime
within the time limit surviving under the Income Tax Act
read with TOLA. All notices issued beyond the surviving
period are time barred and liable to be set aside;"
Accordingly, it observed further and disposed of as under:-
"116. The appeals filed by the Revenue are accordingly allowed.
The appeals filed by the assesses will be governed by reasons
discussed in this judgment."
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3. In the present bunch of the petitions, counsels for the petitioners
have submitted that in terms of the judgment passed by the Supreme Court,
in some of the cases mentioned, notices issued to them under Section 148 of
the Act, have become time barred and the proceedings required to be
dropped. In some of the other cases, the proceedings would continue and the
authorities can proceed, while in some other cases, the valuation being less
than Rs.50,00,000/- (Rs. Fifty Lakhs), the proceedings required to be
dropped as per the stand taken by the revenue before the Supreme Court.
4. The counsels appearing for the revenue submit that in each case
facts will have to be examined individually.
It is their submission that the concerned Assessing Officer can
be asked to decide the said issue in terms of the observations of the Supreme
Court and drop the proceedings where they fall beyond limitation, or are
below the value of Rs.50.00 lakhs.
5. The learned Senior counsel, Ms. Radhika Suri, appearing for
few of the petitioners, however, submits that the respondents - revenue
should be directed to file their affidavit regarding the position of each and
every individual assessee in the various writ petitions with reference to the
judgment of the Supreme Court.
6. We accordingly direct the revenue to examine each and every
case relating to the deemed notices issued under Section 148 of the Act, in
light of the observations made by the Supreme Court in Rajeev Bansal's
case (supra) and reach to a conclusion, as to whether the proceedings would
fall within the limitation or have become time barred in terms of sub-para F,
G & H of paragraph No.114 (supra).
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7. While examining the cases, the example as mentioned by the
Apex Court in its judgment in Rajeev Bansal's case (supra) in paragraph
No.112 and observations made in paragraph Nos.110 and 111, shall also be
taken into consideration. Cases, which fall less than the value of
Rs.50,00,000/- would have to be dropped keeping in view the stand taken by
the revenue before the Apex Court, as observed in paragraph No.53.
8. The aforesaid exercise shall be conducted by the concerned
competent Officer of the Department expeditiously, preferably, within a
period of two months without any further delay. The decision shall be
conveyed to the assessee in terms of the faceless regime by the concerned
Officer keeping in view the provision of Section 144-B of the Act.
If any of the petitioner/assessee is still aggrieved of the order
passed, remedy in terms of the provision of the Act can be availed by him.
With the aforementioned observations, the writ petitions are
disposed of.
Pending misc. application(s), if any, also stand disposed of.
(SANJEEV PRAKASH SHARMA)
JUDGE
(SANJAY VASHISTH)
JUDGE
October 19, 2024
J.Ram
Whether speaking/reasoned: Yes/No
Whether Reportable: Yes/No
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