Jawaharmal Trust v. Agwan Dass Road I I

D.B. Civil Writ Petition No. 590812022 Jawaharmal Trust, Having Its Address At 211, Kanwar Nagar, ~aipur-302002 In The State Of Rajasthan Through Its Trustee Shri Thakur Das. ----Petitioner Versus 1. agwan Dass Road I I 2. ItSybtldress At North Bloc b ItSybtldress At North Bloc b ;@t~Chairman. X X For Petitioner(s) For Respondent(s) ASH GUPTA 09/05/2022 hearing today, learned counsel for the partie at the issue raised in this petition is covered by 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. 3005f2022 and batch of appeals). 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 Allahabad in W.T. No. 5241'2021 and other allied tax appeals/petitions, islare 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 eeks thereafter; i) The requirement of conducting any of speciiied (a) is hereby asure vis-a-vis issued under d Act from ose which have rved hereinabove prior approval of datory but it is for er to hold any reafter pass n respect of ereafter after following th ed under section 148A may 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 present order is passed ih 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 irnpugned~~7n~n~~g~ments 12. The irnpugned~~7n~n~~g~ments and orders passed @%&~g urt 2@jAj)k$abad . -.& .. and the similaaudg ''-ents and orders .pass'e;d+@y various High 5~ourts, .. CQ. re more particularly, ." the:&~~ective ju"dg,ments and orders passed by the var o'&%High '"i*',;. ?@ofirts particulars of which are meot~~d ~l?ereinabove, : shall stand modified/substit~ed.to y). :'the aforesaid extent only. passed @%&~g urt 2@jAj)k$abad . -.& .. and the similaaudg ''-ents and orders .pass'e;d+@y various High 5~ourts, .. CQ. re more particularly, ." the:&~~ective ju"dg,ments and orders passed by the var o'&%High '"i*',;. ?@ofirts particulars of which are meot~~d ~l?ereinabove, : shall stand modified/substit~ed.to y). :'the aforesaid extent only. cordingly partly re shall be no also finally disposed of passed by the Hon'ble arwal (supra), as stated Supreme Court in the cas arwal (supra), as stated above. to decide the matter in accordance w . s . issued by the Hon'ble Supreme Court in para rder. above. to decide the matter in accordance w . s . issued by the Hon'ble Supreme Court in para rder. cordingly partly re shall be no also finally disposed of passed by the Hon'ble arwal (supra), as stated Supreme Court in the cas arwal (supra), as stated above. to decide the matter in accordance w . s . issued by the Hon'ble Supreme Court in para rder. above. to decide the matter in accordance w . s . issued by the Hon'ble Supreme Court in para rder. Consequent upon the disposal of the writ petition, the stay application filed therewith does not survive and the same also stands disposed of accordingly. (SAMEER JAIN),I (PRAKASH GUPTA),]