Dinesh Kumar Jain v. Income Tax Officer, Ward-1 Barmer, Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Civil Writ Petition No. 470/2022 Dinesh Kumar Jain S/o Pukh Raj, Aged About 41 Years, MainBazar, Sindhari, Barmer, Rajasthan (344001). Pan No.Ahkpk6624R ----Petitioner Versus Income Tax Officer, Ward-1 Barmer, Rajasthan. ----Respondent For Petitioner(s) For Respondent(s) : Mr. Vinay Kothari. : Mr. K.K. Bissa and Mr. Gajendra SinghChouhan. HON'BLE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MADAN GOPAL VYAS 18/05/2022 Order When this case came up for hearing today, learned counselfor the parties jointly submitted that the issue raised in thispetition would be covered by order dated 04.05.2022 passed bythe Hon’ble Supreme Court in the case of Union of India &Others Vs. Ashish Agarwal (Civil Appeal No. 3005/2022 andbatch of appeals). Following directions have been issued by the Hon’bleSupreme Court in the aforesaid case: “10. In view of the above and for the reasons statedabove, the present Appeals are ALLOWED IN PART. Theimpugned common judgments and orders passed bythe High Court of Judicature at Allahabad in W.T. No.524/2021 and other allied tax appeals/petitions, is/arehereby modified and substituted as under: (i) The impugned section 148 notices issued tothe respective assessees which were issuedunder unamended section 148 of the IT Act,which were the subject matter of writ petitions before the various respective High Courts shallbe deemed to have been issued under section148A of the IT Act as substituted by the FinanceAct, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). Theassessing officer shall, within thirty days fromtoday provide to the respective assesseesinformation and material relied upon by theRevenue, so that the assessees can reply to theshow-cause notices within two weeks thereafter (ii) The requirement of conducting any enquiry,if required, with the prior approval of specifiedauthority under section 148A(a) is herebydispensed with as a one-time measure vis-à-visthose notices which have been issued undersection 148 of the unamended Act from01.04.2021 till date, including those which havebeen quashed by the High Courts. Evenotherwise as observed hereinabove holding anyenquiry with the prior approval of specifiedauthority is not mandatory but it is for theconcerned Assessing Officer to hold any enquiry,if required ; (iii) The assessing officers shall thereafter passorders in terms of section 148A(d) in respect ofeach of the concerned assessees; Thereafterafter following the procedure as required undersection 148A may issue notice under section 148(as substituted); (iv) All defences which may be available to theassessees including those available under section149 of the IT Act and all rights and contentionswhich may be available to the concernedassessees and Revenue under the Finance Act,2021 and in law shall continue to be available. 11. The present order shall be applicable PANINDIA and all judgments and orders passed bydifferent High Courts on the issue and under whichsimilar notices which were issued after 01.04.2021issued under section 148 of the Act are set aside andshall be governed by the present order and shall standmodified to the aforesaid extent. The present order ispassed in exercise of powers under Article 142 of theConstitution of India so as to avoid any further appealsby the Revenue on the very issue by challengingsimilarjudgmentsandorders,withaview not to burden this Court with approximately 9000appeals. We also observe that present order shall alsogovern the pending writ petitions, pending beforevarious High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 areunder challenge. Section 148 of the Act issued after 01.04.2021 areunder challenge. 12. The impugned common judgments and orderspassed by the High Court of Allahabad and the similarjudgments and orders passed by various High Courts,more particularly, the respective judgments and orderspassed by the various High Courts particulars of whicharementionedhereinabove,shallstandmodified/substituted to the aforesaid extent only. All these appeals are accordingly partly allowed tothe aforesaid extent. In the facts of the case, there shall be no order asto costs.” Accordingly, this writ petition is also finally disposed off in terms of order dated 04.05.2022 passed by the Hon’ble SupremeCourt in the case of Union of India & Others Vs. Ashish Agarwal(supra), as stated above. The authorities concerned shall proceed to decide the matterin accordance with the directions issued by the Hon’ble SupremeCourt in para 10 of the aforesaid order. (MADAN GOPAL VYAS),J (MANINDRA MOHAN SHRIVASTAVA),ACJ44-a.asopa/-