Wpt v. Union Of India

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 21 of 2022 M/s Scania Steels And Powers Limited A Company Registered UnderCompanies Act, 2013, Through Its Director Sanjay Gadodia Having ItsRegistered Office At 22-Km Mile Stone, Village Punjipatra, GharghodaRoad, Raigarh Chhattisgarh. Companies Act, 2013, Through Its Director Sanjay Gadodia Having ItsRegistered Office At 22-Km Mile Stone, Village Punjipatra, GharghodaRoad, Raigarh Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Its Secretary, Ministry Of Finance, (Department OfRevenue), No. 137, North Block, New Delhi 110001. Revenue), No. 137, North Block, New Delhi 110001. 2. Assistant Commissioner Of Income Tax Central Circle - 1(1), AayakarBhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. 3. Joint Commissioner Of Income Tax Range - 1, Bilaspur Mahima Complex,Income Tax Office, Vyapar Vihar Road, Bilaspur, Chhattisgarh. Income Tax Office, Vyapar Vihar Road, Bilaspur, Chhattisgarh. ---- Respondents WPT No. 20 of 2022 M/s Scania Steels And Powers Limited A Company Registered UnderCompanies Act, 2013, Through Its Director Sanjay Gadodia Having ItsRegistered Office At 22-Km Mile Stone, Village Punjipatra, GharghodaRoad, Raigarh, Chhattisgarh., District : Raigarh, Chhattisgarh Companies Act, 2013, Through Its Director Sanjay Gadodia Having ItsRegistered Office At 22-Km Mile Stone, Village Punjipatra, GharghodaRoad, Raigarh, Chhattisgarh., District : Raigarh, Chhattisgarh ---- Petitioner Versus 1. Union Of India Through Its Secretary, Ministry Of Finance, (Department OfRevenue), No.137, North Block, New Delhi - 110001. Revenue), No.137, North Block, New Delhi - 110001. 2. Assistant Commissioner Of Income Tax Central Circle-1 (1), AayakarBhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. 3. Principal Commissioner Of Income Tax Raipur- 1, New C.R. Building, CivilLines, Raipur, Chhattisgarh. Lines, Raipur, Chhattisgarh. ---- Respondents WPT No. 19 of 2022 M/s Scania Steels And Powers Limited A Company Registered UnderCompanies Act, 2013 Through Its Director Sanjay Gadodia Having ItsRegistered Office At 22 Km Mile Stone, Village Punjipatra, GharghodaRoad, Raigarh, Chhattisgarh. Companies Act, 2013 Through Its Director Sanjay Gadodia Having ItsRegistered Office At 22 Km Mile Stone, Village Punjipatra, GharghodaRoad, Raigarh, Chhattisgarh. ---- Petitioner Versus 1. Union Of India Through Its Secretary, Ministry Of Finance, (Department OfRevenue), No. 137, North Block New Delhi -110001 Revenue), No. 137, North Block New Delhi -110001 2. Assistant Commissioner Of Income Tax, Central Circle-1(1), Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. 3. Joint Commissioner Of Income Tax, Range-1, Bilaspur Mahima Complex,Income Tax Officer, Vyapar Vihar Road, Bilaspur, Chhattisgarh. Income Tax Officer, Vyapar Vihar Road, Bilaspur, Chhattisgarh. ---- Respondents WPT No. 62 of 2022 M/s Guruteg Bahadur Rice Mill A Partnership Firm, Through Its PartnerSunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri,Jhalkhamaria, Mahasamund, Chhattisgarh.Sunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri,Jhalkhamaria, Mahasamund, Chhattisgarh. ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Central Circle 1 (1), AayakarBhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. 2. Principal Commissioner Of Income Tax Raipur-1, New C.R. Building, CivilLines, Raipur, Chhattisgarh.Lines, Raipur, Chhattisgarh. ---- Respondents ________________________________________________________________________ ---- Respondents WPT No. 62 of 2022 M/s Guruteg Bahadur Rice Mill A Partnership Firm, Through Its PartnerSunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri,Jhalkhamaria, Mahasamund, Chhattisgarh.Sunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri,Jhalkhamaria, Mahasamund, Chhattisgarh. ---- Petitioner Versus 1. Assistant Commissioner Of Income Tax Central Circle 1 (1), AayakarBhawan, Vyapar Vihar, Bilaspur, Chhattisgarh.Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. 2. Principal Commissioner Of Income Tax Raipur-1, New C.R. Building, CivilLines, Raipur, Chhattisgarh.Lines, Raipur, Chhattisgarh. ---- Respondents ________________________________________________________________________ For Petitioners: Shri Apurv Goyal, AdvocateFor Respondent/Union of India: Shri Tushal Dhar Diwan and Ms. Anmol Sharma, AdvocatesFor Respondent/Income Tax Authorities: Shri Amit Chaudhari, Shri Ajay Kumrani and Shri Topilal Bareth, Advocates ------------------------------------------------------------------------------------------------------------- Single Bench: Hon'ble Shri Justice Sanjay S. AgrawalOrder On Board 13.05.2022 1.By way of this petition, the Petitioners are questioning the legality andpropriety of the notice issued by Respondent No.2- Income Tax Officer underSection 148 of the Income Tax Act, 1961. 2. At the outset, the issue involved herein has already been decided by theDivision Bench of this Court in Writ Appeal No.277/2021 along with otherconnected matters, wherein it is observed at paragraphs 4 and 5 as under : “4.As the Hon’ble Supreme Court had decided the matter, namely,Union of India & Others v. Ashish Agarwal, reported in (2022) SCCOnline SC 543, and as certain time-lines are indicated therein, I.A. No. 2 of 2022 was filed. 5.The Hon’ble Supreme Court disposed of the aforesaid case as follows: “26. In view of the above and for the reasons stated above, thepresent Appeals are ALLOWED IN PART. The impugned commonjudgment and orders passed by the High Court of Judicature atAllahabad in W.T. No. 524/2021 and other allied taxappeals/petitions, is/are hereby modified and substituted as under:- (i) The impugned section 148 notices issued to therespective assessees which were issued underunamended section 148 of the IT Act, which were thesubject matter of writ petitions before the variousrespective High Courts shall be deemed to have beenissued under section 148A of the IT Act as substituted bythe Finance Act, 2021 and construed or treated to beshow-cause notices in terms of section 148A(b). Theassessing officer shall, within thirty days from todayprovide to the respective assessees information andmaterial relied upon by the Revenue, so that theassessees can reply to the show-cause notices withintwo weeks thereafter; (ii) The requirement of conducting any enquiry, ifrequired, with the prior approval of specified authorityunder section 148A(a) is hereby dispensed with as aone-time measure vis-a-vis those notices which havebeen issued under section 148 of the unamended Actfrom 01.04.2021 till date, including those which havebeen quashed by the High Courts. Even otherwise as observed hereinabove holding anyenquiry with the prior approval of specified authority isnot mandatory but it is for the concerned AssessingOfficers to hold any enquiry, if required; (iii) The assessing officers shall thereafter pass orders interms of section 148A(d) in respect of each of theconcerned assessees; Thereafter after following theprocedure as required under Section 148A may issuenotice under section 148 (as substituted); Even otherwise as observed hereinabove holding anyenquiry with the prior approval of specified authority isnot mandatory but it is for the concerned AssessingOfficers to hold any enquiry, if required; (iii) The assessing officers shall thereafter pass orders interms of section 148A(d) in respect of each of theconcerned assessees; Thereafter after following theprocedure as required under Section 148A may issuenotice under section 148 (as substituted); (iv) All defences which may be available to the assessesincluding those available under section 149 of the IT Actand all rights and contentions which may be available tothe concerned assesses and Revenue under theFinance Act, 2021 and in law shall continue to beavailable. 27. The present order shall be applicable PAN INDIA and alljudgments and orders passed by different High Courts on the issueand under which similar notices which were issued after 01.04.2021issued under section 148 of the Act are set aside and shall begoverned by the present order and shall stand modified to theaforesaid extent. The present order is passed in exercise of powersunder Article 142 of the Constitution of India so as to avoid anyfurther appeals by the Revenue on the very issue by challengingsimilar judgments and orders, with a view not to burden this Courtwith approximately 9000 appeals. We also observe that presentorder shall also govern the pending writ petitions, pending beforevarious High Courts in which similar notices under Section 148 ofthe Act issued after 01.04.2021 are under challenge. 28. The impugned common judgments and orders passed by theHigh Court of Allahabad and the similar judgments and orderspassed by various High Courts, more particularly, the respectivejudgments and orders passed by the various High Courts particularsof which are mentioned hereinabove, shall standmodified/substituted to the aforesaid extent only. 29. All these appeals are accordingly partly allowed to the aforesaidextent. 30. In the facts of the case, there shall be no order as to costs.” sunita 3.In the light of the observation made by the Division Bench of this Court, thepetitions stand disposed of. Sd/- (Sanjay S. Agrawal) JUDGE