Manmeet Kapoor v. Income Tax Office, Circle

HIGH COURT OF JUDICATURE FOR RAIASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 680012022 Manmeet Kapoor S/o Sh G P S Kapoor, Aged About 49 Years, Rlo Kailash Colony, Near Govt. Children Hospital, Alwar, Rajasthan. Versus Income Tax Office, Circle 1, Alwar, C.R. Building, Moti Doongari , Road, Alwar, Rajasthan -,T -wW+ Road, Alwar, Rajasthan -,T -wW+ -,T 3- ,,&N : ----Respondent ' $-q%. $.a , ,. s*". %< .2"" '".,;b" .- . u"""? "' .., ,# - -. %#**- -*- For Petition&g(,s), : Mr. Mahendra ~ar~iei&~%kocate 8%- 2- ~PF* Mr Manmeet Kapoor, petitloner PQJ present in person 4 For Respo'ndent(s) : Mr. Akshay Sharma, Advocaz - 33 HON'BLE d&jll [m ] AWASH GUPTA 09/05/2022 r hearing today, learned at the issue raised in this petition is cover .2022 passed by the ion'ble Supreme Cou of India & Others Vs. Ashish Agarwal (GwiI A"ppeal-.~o.>005/2022 and batch drqyv \aqedn 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 ~ppeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, islare hereby modified and substituted as 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 terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the assessees information and material respective relied upon by the Revenue, sothat the assessees can reply to the show-cause notices within two weeks thereafter; been quashed by the High Courts. ved hereinabove [hereinabove ] I thereafter pass uired under section section 148 (as available to the le under section s and contentions the Finance Act, 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 in 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 impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove. shall stand modified/substituted to er as to costs." Accordingly, this in terms of order Supreme Court in th above. matter in accordance Supreme Court in para stay application filed stands disposed of acc ition is also finally disposed of ed by the Hon'ble I (supra), as stated proceed to decide the r .a1 gct~ons issued by the Hon'ble a :lJ the writ petition, the ive and the same also (SAMEER lAIN),I (PRAKASH GUPTA),J