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 BENGALURUDATED THIS THE 18 DAY OF APRIL 202727 PRESENT| THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR.JUSTICE S. VISHWAJITH SHETTY mW.P. No.1881 OF 2022 (TIT) BETWEEN: SRI. PRAVEEN MUTHAS/O LATE SRI. NAINMAL|AGED ABOUT 46 YEARS|PRESENTLY RESIDING AT NO.203—PARSHWANATH ENCLAVE 109/11 TEMPEL ROADBENGALURU-56001L9. (BY MR. A. SHANKAR, SR. COUNSEL FOR| MR. S. ANNAMALI, ADV.,) .., PETITIONER AND" 1.THE JOINT COMMISSIONER OF INCOME TAX(OSD), OFFICE OF THE DEPUTY COMMISSIONER|OF INCOME TAX, CIRCLE 6(1)(1)BMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU-560095.|(OSD), OFFICE OF THE DEPUTY COMMISSIONER|OF INCOME TAX, CIRCLE 6(1)(1)BMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU-560095.| 2.|CENTRAL BOARD OF DIRECT TAXESTHROUGH THE CHAIRPERSONTHROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE.MINISTRY OF FINANCENORTH BLOCK, NEW DELHI-110002.MINISTRY OF FINANCENORTH BLOCK, NEW DELHI-110002. 3.THE PRINCIPAL COMMISSIONER OF INCOME TAXBENGALURU-0O1, BMTC BUILDING80 FEET ROAD|6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU-560095.| (BY MR. K.V. ARAVIND A/WMR. DILIP M, ADVS.,) ... RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 226 & 22/7 OF THECONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OFCERTIORARI AND DIRECTION IN THE NATURE OF A WRIT OF.CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION.148 OF THE INCOME-TAX ACT, 1961 DATED 30/06/2021 FOR THE.ASSESSMENT YEAR 2016-17, VIDE DIN AND NOTICE NO.ITBA/AST/S/148/2021-22/1033930276 (1) HEREIN MARKED ASANNEXURE-A. [ISSUE A WRIT OF CERTIORARI AND DIRECTION IN.THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICEISSUED UNDER SECTION 148 OF THE INCOME-TAX ACT, 1961DATED 29/06/2021 FOR THE ASSESSMENT YEAR 2017-18, VIDEDIN AND NOTICE NO.ITBA/AST/S/148/2021-22/1033843914 (1)HEREIN MARKED AS ANNEXURE-B & ETC., THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘BIGROUP, 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.20/2021 F.NO.370142/35/2020-TPL dated 31.03.2021 andnotification No.38/2021/F.No.370142/359/2020-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. 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 SS