Wp(C) v. Union Of India And Ors

HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR Baba Cottage Industries Through: - Mr. Shariq R. Jan, Advocate WP(C) No. 848/2022 CM No. 2097/2022 ….. Petitioner(s) V/s Union of India and Ors. ….. Respondent(s) Through: - Mr. T. M. Shamsi, ASGI Mrs. Gulzareen Akhter, Assistant Commissioner, Income Tax along with Mr. Gulzar Ahmad, Income Tax Officer, present in person CORAM: Hon’ble Mr Justice Ali Mohammad Magrey, Judge Hon’ble Mr Justice Puneet Gupta, Judge (ORDER) 25.05.2022 On consideration of the matter and after hearing learned counsel for the parties, it was noticed that the subject of the instant writ petition is squarely covered by the Judgment passed by the Hon’ble Supreme Court in case titled Union of India and Ors. Vs. Ashish Agarwal in civil appeal No. 3005/2022 on 04.05.2022. Learned counsel appearing for the petitioner(s) and respondent No. 1, when asked submit that the subject of the instant writ petition is now covered by the Judgment supra, copy whereof is furnished by Mr. T. M. Shamsi, learned ASGI. We have perused the Judgment and found that the subject is covered under the directions of the Hon’ble Supreme Court passed in above referred case. In the above background, the instant writ petition is disposed of in the following manner:- The writ petition shall be governed by the orders passed by the Hon’ble Apex Court in the above referred Judgment with reference to paras 10(i) to 10(iv), extracted as under:- “10. In view of the above and for the reasons stated above, the present Appeals 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, is/are hereby modified and substituted as under:- (i)The impugned section 148 notices issued to the respective assessees which were issued 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 respective assessees information and material relief upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter; assessees which were issued 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 respective assessees information and material relief upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter; (ii)The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-à-vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-à-vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; (iii)The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted); section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted); (iv)All defences which may be available to the assessees including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available.” those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available.” Disposed of as above along with connected CM(s). (Puneet Gupta) (Ali Mohammad Magrey) Judge Judge SRINAGAR 25.05.2022 “Mohammad Yasin Dar”