Ashok Kuar Agarwal v. The Impugned Notice Dated 30.06.2021 Issued Undersection 148 Of The Act Is Quashed

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 DAY OF APRIL 202727 PRESENT| THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR.JUSTICE S. VISHWAJITH SHETTY mW.P. No.6578 OF 2022 (TIT) BETWEEN: SRI MUKUND DHANDHANIA|SON OF RAJESH DHANDDHANIAAGED ABOUT 31 YEARS.PRESENTLY R/AT FALT NO. 932.EMBASSY PRISTINE APARTMENTSIBLUR VILLAGE, BELLANDURBENGALURU-560 103.) (BY MR. A. SHANKAR, SR. COUNSEL FOR|MR. S. ANNAMALAI, ADV.,).MR. S. ANNAMALAI, ADV.,). .. PETITIONER AND" 1. THE INCOME TAX OFFICERWARD -5(3)(5), BMTC BUILDING 80 FEET ROAD, 6 BLOCK|NEAR KHB GAMES VILALGEKORAMANGALABENGALURU-560095., 2. THE PRINCIPAL COMMISISONER OF INCOME TAX-3BENGALURU, BMTC BUILDING8O FEET ROAD, 6 BLOCK|NEAR KHB GAMES VILLAGEKORAMANGALABENGALURU-560095., 3. CENTRAL BOARD OF DIRECT TAXESTHROUGH THE SECRETARYDEPARTMENT OF REVENUE.MINSITRY OF FINANCENORTH BLOCK.NEW DELHI-LILOOOL. 4. THE INCOME TAX OFFICERWARD -5(3)(1), BMITC BUILDING8O FEET ROAD, 6 BLOCK|NEAR KHB GAMES VILALGEKORAMANGALABENGALURU-560095. .. RESPONDENTS (BY MR. K.V. ARAVIND, A/W |MR. DILIP .M, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 AND 22/7 OF THECONSTITUTION OF INDIA, PRAYING TQ QUASH THE NOTICEDATED 30/06/2021 ISSUED UNDER SECTION 148 OF THE INCOMETAXACT,1961|BYTHE|RESPONDENT|NO.1,|FOR.THE|ASSESSMENT YEAR 2015-16, BEARING DIN AND NOTICE NO.ITBA/AST/S/148/2021-22/1033864302(1) HEREIN MARKED AS|ANNEXURE-A & ETC., THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B'|GROUP, THIS DAY,ALOK ARADHE J,MADE THE FOLLOWING: ORDER The petitioner in this writ petition has sought quashment of explanation below Clause (A) in thenotificationbearing No.20/202 1 F.NO.370142/35/2020-TPL dated 31.03.2021 andnotification No.38/2021/F.No.370142/35/2020-TPL dated 27.04.2021 issued by Central Board of DirectTaxes, asultra vires‘the provisions of Income Tax Act,1961 (hereinaiter referred to as ‘1961 Act’ for short)and the provisions of Taxation and Other Laws(Relaxation and Amendment of Certain Provisions)Act, 2020 (hereinafter referred to as ‘2020 Act’ forshort). The petitioner has also prayed for relief thatextension of time limit by the 2020 Act does notapply to notices issued under erstwhile Section 148of the 1961 Act, aiter 01.04.2021. The petitioner alsoseeks a writ of certiorari for quashing the noticesdated 30.06.2021 issued under Section 148 of the.1961 Act for the Assessment year 2016-17. — 2 |We have heard the learned counsel at.length. For the reasons assigned by us in thejudgmentdated19.04.2029passedinW.P.No.22348/2021 and for the reasons assigned bydivision bench of High Court ofAllahabad in ASHOK KUAR AGARWAL VS. UNION OF INDIA’,Rajasthan High Court in)‘BPIP INFRA (P.) LTD. VS.|INCOME TAX OFFICER, WARD 4(1), JAIPUR,DelhiHigh Court decision inMON MOHAN KOHLI VS.|ASSISTANT COMMISSIONER OF INCOME TAX &ANR.And decision of Bombay High Court inTATACOMMUNICATIONS TRANSFORMATION SERVICES|LIMITED, VS. ASSISTANT COMMISSIONER OF|INCOMETAX|14(1)|AND OTHERS, W.P.NO. 1334/2021the explanation below Clause (A)inthenotification|bearing No.20/2021370142/35/2020-tldated31.03.2021and notification No.38/2021f. No.370142/35/2020-TPL dated 27.04.2021 issued by Central Board ofDirect Taxes is hereby declared as_ultra vires- theprovisions of Income Tax Act, 1961 and theprovisions of Taxation and Other Laws (Relaxationand Amendment of Certain Provisions) Act, 2020. The impugned notice dated 30.06.2021 issued undersection 148 of the Act is quashed. 3.However, it will be open to the Assessing.Officer concerned to initiate fresh re-assessment. proceeding in accordance with relevant provisions ofthe 1961 Act as amended by Finance Act, 2021 aiterstrictly complying with the provisions of the Act. In the result, the writ petition is disposed of. Sd/-.JUDGE Sd/-—JUDGE