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2022 DIGILAW 110 (UTT)

Yogesh Kumaar Jindal v. Union of India

2022-05-13

R.C.KHULBE, S.K.MISHRA

body2022
JUDGMENT : S.K. MISHRA, J. 1. In these bunch of writ applications, the petitioners have prayed for issuance of a writ of certiorari quashing the impugned notices of different dates, issued by the different Assessing Authorities under Section 148 of the Income Tax Act on the ground that the mandate and requirement given under Section 147 of the Income Tax Act (pre amended in the year 2021) has not been fulfilled. 2. Similar matter came before the Hon’ble Supreme Court in Civil Appeal No. 3005 of 2022 against the order passed by the Hon’ble High Court of Allahabad. All bunch appeals were disposed of by the Hon’ble Supreme Court giving the following orders: “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 un-amended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Court 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 relied upon by the Revenue, so that the assessees 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-a-vis those notices which have been issued under section 148 of the un-amended 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. (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assesses. Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted). (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assesses. 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 assesses 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.” 3. In that view of the matter, since the Hon’ble Supreme Court has further directed that the order referred to (supra) shall be applicable PAN INDIA and all the judgments and orders passed by different High Courts on the issue and under which similar notices were issued after 01.04.2021 issued under section 148 of the Act were set aside and directed to be governed by the aforesaid order passed by the Hon’ble Supreme Court and it is also modified to that extent. 4. In that view of the matter, nothing is left to be decided in all these writ petitions. All the writ petitions are disposed of with the direction to the Assessing Officer to comply the directions given in paragraph 10 (quoted above) by the Hon’ble Supreme Court in the aforesaid cases. 5. Interim order, passed in all the petitions stands vacated. 6. Let a copy of this order be placed in each connected case.