Sh. Imamuddin v. Income Tax Officer, Ward Karauli

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 9987/2022 Sh. Imamuddin S/o Sh. Majruddin, R/o 66 Chamar Khidkiya,Karauli, Rajasthan presently residing at H.N. 57, JMC, KarauliHouse Eidgarh Kacchi Basti, Gali No. 1, Van Vihar Colony, Jaipur,Rajasthan. ----Petitioner Versus Income Tax Officer, Ward Karauli, having its address at 62-65,Adarash Nagar, Near Masalpur Chungi Naka, Hindaun Road,Karauli. ----Respondent For Petitioner : Ms. Nazish Rashid Advocate. For Respondent: Mrs. Parinitoo Jain Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 20/07/2022 Mrs. Parinitoo Jain, learned counsel enters appearanceon advance copy and takes notice on behalf of the respondent. When this case came up for hearing today, learned counsel for the parties jointly submitted that the issue raised inthis petition would be covered by order dated 04.05.2022 passedby the 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’ble Supreme Court in the aforesaid case: “10. In view of the above and for the reasonsstated above, the present Appeals are ALLOWEDIN PART. The impugned common judgments andorders passed by the High Court of Judicature atstated above, the present Appeals are ALLOWEDIN PART. The impugned common judgments andorders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other alliedtax appeals/petitions, is/are hereby modified andsubstituted as under:- (i) The impugned section 148 notices issued to therespective assessees which were issued underunamended section 148 of the IT Act, which werethe subject matter of writ petitions before thevarious respective High Courts shall be deemed tohave been issued under section 148A of the IT Actas substituted by the Finance Act, 2021 andconstrued or treated to be show-cause notices interms of section 148A(b). The assessing officershall, within thirty days from today provide to therespective assessees information and materialrelied upon by the Revenue, so that the assesseescan reply to the show-cause notices within twoweeks thereafter; (ii) The requirement of conducting any enquiry, ifrequired, 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.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. Even otherwise as observed hereinaboveholding any enquiry with the prior approval ofspecified authority is not mandatory but it is forthe concerned Assessing Officer to hold anyenquiry, if required; (iii) The assessing officers shall thereafter passorders in terms of section 148A(d) in respect ofeach of the concerned assessees; Thereafter afterfollowing the procedure as required under section148A may issue notice under section 148 (assubstituted); (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. Even otherwise as observed hereinaboveholding any enquiry with the prior approval ofspecified authority is not mandatory but it is forthe concerned Assessing Officer to hold anyenquiry, if required; (iii) The assessing officers shall thereafter passorders in terms of section 148A(d) in respect ofeach of the concerned assessees; Thereafter afterfollowing the procedure as required under section148A may issue notice under section 148 (assubstituted); (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 asideand shall be governed by the present order andshall stand modified to the aforesaid extent. The present order is passed in exercise of powersunder Article 142 of the Constitution of India so asto avoid any further appeals by the Revenue onthe very issue by challenging similar judgmentsand orders, with a view not to burden this Courtwith approximately 9000 appeals. We alsoobserve that present order shall also govern thepending writ petitions, pending before variousHigh Courts in which similar notices under Section148 of the Act issued after 01.04.2021 are underchallenge. 12. The impugned common judgments and orderspassed by the High Court of Allahabad and thesimilar judgments and orders passed by variousHigh Courts, more particularly, the respectivejudgments and orders passed by the various HighCourts particulars of which are mentionedhereinabove, shall stand modified/substituted tothe aforesaid extent only. All these appeals are accordingly partlyallowed to the aforesaid extent. In the facts of the case, there shall be noorder as to costs.” Accordingly, this writ petition is also finally disposed offin terms of order dated 04.05.2022 passed by the Hon’bleSupreme Court in the case of Union of India & Others Vs.Ashish Agarwal (supra), as stated above. The authorities concerned shall proceed to decide thematter in accordance with the directions issued by the Hon’bleSupreme Court in para 10 of the aforesaid order. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J