Order v. Ashish Agarwal

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI) ON THE 22[nd] OF JUNE, 2022 WRIT PETITION No. 15804 of 2021 Between:- M/S PORWAL AUTO COMPONENTS LIMITED THR. DIRECTOR MR.SHAILESH JAIN 6 MURAI MOHALLA (MADHYA PRADESH) .....PETITIONER (ASHISH GOYAL, LEARNED COUNSEL FOR THE PETITIONER .YATISH KUMAR LAAD, LEARNED COUNSEL FOR THE PETITIONER .) AND ASSISTANT COMMISSIONER OF INCOME TAX 4 (1) INDORE 1.AAYKAR BHAWAN, OPP WHITE CHURCH, RESIDENCY AREA(MADHYA PRADESH)(MADHYA PRADESH) PR. COMMISSIONER OF INCOME TAX 2, AAYAKAR BHAWAN, OPP.2.WHITE CHOURCH, RESIDENCY AREA, INDORE (MADHYAPRADESH)PRADESH) 3. [UNION OF INDIA THR. THE SECRETARY MINISTRY OF FINANCE]GOVT. OF INDIA NORTH BLOCK NEW DELHI. (DELHI)GOVT. OF INDIA NORTH BLOCK NEW DELHI. (DELHI) .....RESPONDENTS (VEENA MANDLIK, LEARNED COUNSEL FOR THE RESPONDENT .VEENA MANDLIK, LEARNED COUNSEL FOR THE RESPONDENT .) This petition coming on for admission this day, JUSTICE VIVEK RUSIA passed the following: ORDER Counsel for the petitioners as well as the counsel for therespondents, both have jointly and fairly submitted that the issueraised in these writ petitions has been put to rest by the Apex Courtin Civil Appeal No.3005/2022 (Union of India Vs Ashish Agarwal). The validity of the amendment brought in Section 148 ofIncome Tax Act has been upheld by the Apex Court. In view of theabove, these writ petitions are hereby disposed of in terms of theorders and directions issued in the order dated 04.05.2022 passed bythe Hon'ble Supreme Court of Indian in Civil Appeal No.3005/2022(supra) and connected appeals. (VIVEK RUSIA ) JUDGE (AMAR NATH (KESHARWANI)) JUDGE N.R. Digitally signed by NARENDRA KUMAR RAIPURIA Date: 2022.07.07 18:07:41 +05'30'