Kuar Agarwal v. 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 SHETTYmW.P. No.15038 OF 2021 (TIT) BETWEEN: SRI. NAGARAJI SARAVANA|SON OF SRI. S. NAGARAJI680, 9TH CROSS, IIND STAGEWEST OF CHORD ROADBENGALURU-560086., (BY MR. A. SHANKAR, SR. COUNSEL FOR|MR. S. ANNAMALAI, ADV.,). .. PETITIONER AND* 1.THE JOINT COMMISSIONER OF INCOME-TAX (OSD)OFFICE OF DEPUTY COMMISSIONEROF INCOME-TAX, JCIT (OSD) |CIRCLE 6(1)(1), BMTC BUILDING |SO FEET ROAD, 61TH BLOCK NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU-560095. D2 |CENTRAL BOARD OF DIRECT TAXESTHROUGH THE SECRETARY |DEPARTMENT OF REVENUEMINISTRY OF FINANCEUNION OF INDIA, NORTH BLOCKNEW DELHI-110002. 3.BENGALURU-1, BMTC BUILDING |80 FEET ROAD, 6TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU-560095. THE PRINCIPAL COMMISSIONER OF INCOME-TAX (BY MR. K.V. ARAVIND A/WMR. DILIP M, ADV.) ... RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 22726 AND 2277 OF TCONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICEISSUED UNDER SECTION 148 OF THE OF THE INCOME-TAX ACT,1961 DTD. 30.06.2071 FOR THE ASSESSMENT YEAR 2015-16 IN.DIN AND NOTICE NO. ITBA/AST/S/14/2021-22/1033930820 (1)HEREIN MARKED AS ANNX-A. DECLARE THAT THE EXPLANATION.BELOW CLAUSE (A) IN THE NOTIFICATION BEARING DID.31.03.7071 HEREIN MARKED AS ANNX-B AND DTD. 27.04.2021.HEREIN MARKED AS ANNX-C ISSUED BY THE R-2 IS ULTRA VIRES|THE PROVISIONS OF THE INCOME-TAX ACT, 1961 AND THEPROVISIONS OF THE TAXATION AND OTHER LAWS (RELAXATION.AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 ANDTHUS BAD IN LAW & ETC.| THIS|W.P..COMINGON.FOR.ORDERS,THISALOK ARADHE J.,MADE THE FOLLOWING: | DAY, 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.370142/35/2020-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 of Allahabad inASHOK KUAR AGARWAL VS. UNION OF INDIA’,RajasthanHigh Court in|‘BPIP INFRA (P.) LTD. VS. INCOMETAX OFFICER, WARD 4(1), JAIPUR,Delhi High|Court.decisioninMONMOHANKOAL TVS.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.20/2021F.NO.38/70142/35/2020-TPL dated 31.03.2021 annotification No.38/2021 F.No.3/70142/35/2020-TPLdated 27.04.2021 issued by Central Board of DirectTaxes is hereby declared asultra vires‘the provisionsof Income Tax Act, 1961 and the provisions ofTaxationandOtherLaws(Relaxation|andAmendment 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. 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|