Ta. Gayathri v. Ghatikar, Adv., For.mr. Tata Krishna, Adv

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 SHETTY BETWEEN: mW.P. No.6428 OF 2022 (TIT) TA. GAYATHRI.D/O APPAJIAGED ABOUT 52 YEARS.121, MADILU, 1ST MAIN ROAD1ST BLOCK, 2ND STAGENAGARABAVI, BANGALORE-560072.(BY MR. K.K. CHYTHANYA, SR. COUNSEL A/W|MR. AJIT V. GHATIKAR, ADV., FOR.MR. TATA KRISHNA, ADV.,) .. PETITIONER AND" 1.THE JOINT COMMISSIONER OF INCOME TAX.(OSD) CENTRAL CIRCLE 1(3)-CENTRAL REVENUE BUILDING|QUEENS ROAD, BENGALURU-S60001.. 2.|THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 1(3)CENTRAL REVENUE BUILDING|QUEENS ROAD, BENGALURU-S60001.. 3.CENTRAL BOARD OF DIRECT TAXESNORTH BLOCK, NEW DELHI-110002.. (BY MR. K.V. ARAVIND A/WMR. DILIP M, ADV.) THIS W.P. IS FILED UNDER ARTICLE 226 &® 22/7 OF THCONSTITUTION OF INDIA, PRAYING TO DECLARE NOTIFICATIONNO.20/2021/F.NO.3/70142/35/2020-TPLDATED31/03/2021PASSED BY THE RESPONDENT 3 AS ULTRA VIRES. THE SAME IS.ENCLOSED IN ANNEXURE-A. QUASH AS FAR AS THE PETITIONERIS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE.NATURE OF CERTIORARI OR OTHERWISE, THE FOLLOWINGIMPUGNED NOTICES ISSUED BY THE RESPONDENT 1 UNDER.SECTION 148 OF THE I[T ACT ISSUED. NOTICE DATED.23/04/2021 FOR THE IMPUGNED AY 2013-14 BEARING NO.ITBA/AST/S/148/2021-22/1032637336(1).ENCLOSEDIN|ANNEXURE-B1 & ETC., THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B’]GROUP, THIS DAY,ALOK ARADHE J,MADE THE FOLLOWING: ORDER The petitioner in this writ petition has soughtquashment of explanation below Clause (A) in thenotificationbearing No.20/2021F.NO.370142/35/2020-TPL dated 31.03.2021 andnotification No.38/2021/F.No.370142/359/2020-TPLdated 27.04.2021 issued by Central Board of DirectTaxes, asultra vires‘the provisions of Income Tax Act, 1961 (hereinafter 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, after 01.04.2021. The petitioner alsoseeks a writ of certiorari for quashing the noticesdated 31.03.2021 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 ofAllahabad inASHOK KUAR AGARWAL VS. UNION OF INDIA’,Rajasthan High Court in)‘BPIP INFRA (P.) LTD. VS.| INCOME TAX OFFICER, WARD 4(1), JAIPUR,DelhiHigh Court decision inMON MOHAN KOHLI VS.|ASSISTANT COMMISSIONER OF INCOME TAX &ANR.And decision of Bombay High Court inTATACOMMUNICATIONS TRANSFORMATION SERVICESLIMITED, VS. ASSISTANT COMMISSIONER OFINCOMETAX|14(1)ANDOTHERS, 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.370142/35/2020-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.Theimpugned notice dated 31.03.2021 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 afterstrictly complying with the provisions of the Act. In the result, the writ petition is disposed of. Sd/-—JUDGE Sd/-—JUDGE SS|