Deputy Commissioner Of Income Tax vs Manglam Build-Developers ...
2022 Latest Caselaw 5936 Raj/2

           HIGH COURT OF JUDICATURE FOR RAJASTHAN
                       BENCH AT JAIPUR

                   D.B. Special Appeal Writ No. 507/2022

    Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur
    Having Its Address At Room No. 408, Jeevan Nidhi-2, Lic
    Building, Ambedkar Circle, Jaipur 302005
                                                                      ----Appellant
                                       Versus
    Manglam Build-Developers Limited, Having Its Address At 6Th
    Floor, Apex Mall, Tonk Road, Lal Kothi, Jaipur 302015 Through
    Its Authorized Signatory And Director Shri N.k. Gupta Son Of
    Shri Roodmal Gupta.
                                                                    ----Respondent

For Appellant(s) : Mr. Ramvijay Singh on behalf of Mr. Siddharth Bapna For Respondent(s) :

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI

Order

27/08/2022

None appears on behalf of the respondents, though served.

After hearing learned counsel for the appellant, we are

satisfied that this appeal is required to be finally disposed off in

terms of the order dated 04.05.2022 passed by the Hon'ble

Supreme Court in the case of Union of India & Others Vs.

Ashish Agarwal (Civil Appeal No. 3005/2022 and batch of

appeals).

Following directions have been issued by the Hon'ble

Supreme Court in the aforesaid case:

"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

(2 of 3) [SAW-507/2022]

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 relied upon by the Revenue, so that the assessees 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 Officer 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.

11. The present order shall be applicable PAN INDIA and all judgments and orders passed by different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The

(3 of 3) [SAW-507/2022]

present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge.

12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only.

All these appeals are accordingly partly allowed to the aforesaid extent.

In the facts of the case, there shall be no order as to costs."

Accordingly, this writ petition is also finally disposed off in

terms of order dated 04.05.2022 passed by the Hon'ble Supreme

Court in the case of Union of India & Others Vs. Ashish

Agarwal (supra), as stated above.

The authorities concerned shall proceed to decide the matter

in accordance with the directions issued by the Hon'ble Supreme

Court in para 10 of the aforesaid order.

(VINOD KUMAR BHARWANI),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ

N.Gandhi/52

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