TMI Blog2022 (5) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... notices in terms of section 148A(b). The assessing officer shall, in thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices in two weeks thereafter. The requirement of conducting any enquiry, if required, the prior approval of specified authority under section 148A(a) is hereby dispensed as a onetime measure vis- -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 the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required. 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). All defences which may be available to the assesses including those available under section 149 of the IT Act and all rights and contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13238 of 2021, 13243 of 2021, 13239 of 2021, 13242 of 2021, 13246 of 2021, 13236 of 2021,13241 of 2021, 13247 of 2021, 13248 of 2021, 13348 of 2021, 13349 of 2021, 13344 of 2021, 13350 of 2021, 13343 of 2021, 13362 of 2021, 13363 of 2021, 13364 of 2021, 13351 of 2021, 13352 of 2021, 13342 of 2021, 13353 of 2021, 13345 of 2021, 13346 of 2021, 13347 of 2021, 13426 of 2021, 13463 of 2021, 13458 of 2021, 13431 of 2021, 13421 of 2021, 13425 of 2021, 13432 of 2021,13430 of 2021, 13418 of 2021, 13434 of 2021, 13457 of 2021, 13423 of 2021, 13428 of 2021, 13422 of 2021, 13419 of 2021, 13433 of 2021, 13456 of 2021, 13427 of 2021, 14289 of 2021, 14262 of 2021, 14261 of 2021, 14263 of 2021, 14744 of 2021, 14749 of 2021, 14269 of 2021, 14192 of 2021, 13720 of 2021, 13813 of 2021, 13721 of 2021, 15801 of 2021, 14752 of 2021, 14380 of 2021,14375 of 2021, 14360 of 2021, 14358 of 2021, 14357 of 2021, 14378 of 2021, 14362 of 2021, 14361 of 2021, 14356 of 2021, 14373 of 2021, 14374 of 2021, 14377 of 2021, 14384 of 2021, 14464 of 2021, 14756 of 2021, 14463 of 2021, 14462 of 2021, 14742 of 2021, 14747 of 2021, 14732 of 2021, 14766 of 2021, 14567 of 2021, 14656 of 2021, 14767 of 2021, 14781 of 2021, 147 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, 16568 of 2021, 16543 of 2021, 16539 of 2021, 16540 of 2021, 16563 of 2021, 16541 of 2021, 16851 of 2021, 16852 of 2021, 17669 of 2021, 17612 of 2021, 17071 of 2021, 16923 of 2021, 16920 of 2021, 16922 of 2021, 16957 of 2021,16959 of 2021, 16952 of 2021, 16953 of 2021, 16955 of 2021, 16956 of 2021, 17041 of 2021, 17042 of 2021, 16919 of 2021, 16924 of 2021, 16921 of 2021, 16974 of 2021, 16971 of 2021, 17700 of 2021, 17330 of 2021, 17333 of 2021, 17335 of 2021, 17361 of 2021, 17352 of 2021, 17360 of 2021, 17343 of 2021, 17339 of 2021, 17364 of 2021, 17362 of 2021, 17357 of 2021, 17355 of 2021, 17345 of 2021, 17349 of 2021, 17353 of 2021, 17359 of 2021, 17356 of 2021, 17363 of 2021, 17341 of 2021, 17347 of 2021, 17344 of 2021, 17350 of 2021, 17351 of 2021, 17354 of 2021, 17358 of 2021, 17346 of 2021, 17342 of 2021, 17340 of 2021, 17348 of 2021, 17325 of 2021, 17312 of 2021, 17326 of 2021, 17573 of 2021, 17591 of 2021, 17590 of 2021, 17574 of 2021, 17575 of 2021,17540 of 2021, 17586 of 2021, 17571 of 2021, 17624 of 2021, 17587 of 2021, 17570 of 2021, 17549 of 2021, 17543 of 2021, 17546 of 2021, 17548 of 2021, 17727 of 2021, 17730 of 2021,17747 of 2021, 17537 of 2021, 18218 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of 2021, 19063 of 2021, 19065 of 2021, 19085 of 2021, 19079 of 2021, 19080 of 2021, 19081 of 2021, 19097 of 2021, 19100 of 2021, 19099 of 2021, 19103 of 2021, 19096 of 2021, 19107 of 2021, 19095 of 2021, 19290 of 2021, 19198 of 2021, 19286 of 2021, 19298 of 2021, 19277 of 2021, 19388 of 2021, 19416 of 2021, 19323 of 2021, 19320 of 2021, 19361 of 2021, 19310 of 2021, 19311 of 2021, 19317 of 2021, 19375 of 2021, 19313 of 2021, 19318 of 2021, 19363 of 2021, 19360 of 2021, 19352 of 2021, 19354 of 2021, 19377 of 2021, 19358 of 2021, 19359 of 2021, 19348 of 2021, 19642 of 2021, 19608 of 2021, 19626 of 2021, 19413 of 2021, 19370 of 2021, 19562 of 2021, 29 of 2022, 30 of 2022, 31 of 2022, 32 of 2022, 82 of 2022, 33 of 2022, 80 of 2022, 81 of 2022, 370 of 2022, 34 of 2022, 360 of 2022, 302 of 2022, 35 of 2022, 19936 of 2021, 19939 of 2021, 19940 of 2021, 19640 of 2021, 19552 of 2021, 19560 of 2021, 19632 of 2021, 19637 of 2021, 19551 of 2021, 19555 of 2021, 19635 of 2021, 19639 of 2021, 19611 of 2021, 19677 of 2021, 19614 of 2021, 19680 of 2021, 19967 of 2021, 304 of 2022, 19969 of 2021, 305 of 2022, 19963 of 2021, 84 of 2022, 19670 of 2021, 19664 of 2021, 19655 of 2021, 19648 of 2021, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent No. 2 MRS KALPANAK RAVAL, MR NIKUNT K RAVAL, (1046) for the Respondent No. 3 ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a group of petitions challenging the constitutional validity and vires of the explanation contained in Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and further challenges the consequential notices under Section 148 of the Income Tax Act (hereinafter referred to as the IT Act ) as is existed and was applicable upto 31.03.2021. This being the group of petitions, the lead petition is Special Civil Application No. 12621 of 2021 and the basic facts necessary for the purpose of this order are drawn from the same. 2. The petitions are prayed under Article 226 of the Constitution of India claiming the constitutional rights guaranteed under Articles 14 and 19(1)(g) of the Constitution of India, against the respondent State. 3. Broadly challenge is primarily on the four grounds; (i) the explanation contained in Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated 27.04.2021 is ultra-vires Section 3(1) of the Taxation and Other Laws (Relaxat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper be granted in the interest of justice; (f) to provide for the cost of this petition. 6. We have extensively heard learned senior counsels and learned counsels on both the sides and these matters were posted for pronouncement on merit. 7. In wake of the pronouncement of the Apex Court in case of Union of India and Others vs. Ashish Agarwal [Civil Appeal No. 3005/2022 and allied matters, decided on 04.05.2022] all the captioned writ petitions are ordered to be disposed of out any requirement of adjudication on merit. 7.1. Profitable it would be to reproduce the findings and observations made by the Apex Court:- 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
