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M/S Cash Medical Store v. Union of India and 3 Others

Allahabad HC27 Apr 2022WTAX/609/2022

Case brief

AI extract

What is this about?

This single judge judgment quashed the reopening notice under Section 148 of the Income Tax Act issued for A.Y. 2017-18, ruling that the initiation of proceedings was without jurisdiction. The court followed the ratio of a Division Bench judgment in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal), and disposed of the writ petition on the same terms.

What did the court decide?

Impugned notice under Section 148 quashed; writ petition disposed on terms of Ashok Kumar Agarwal Judgment.

M/S Cash Medical Store Vs Union of India and 3 Others — Income Tax | Allahabad HC (2022)

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Court No. - 3

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Case :- WRIT TAX No. - 609 of 2022

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Petitioner :- M/S Cash Medical Store Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Praveen Kumar

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Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.

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Heard Sri Amit Mahajan, learned counsel for the petitioner and Sri Praveen Kumar, learned Senior Standing counsel for the respondent nos. 2, 3 and 4/Income Tax Department.

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This writ petition has been filed, praying for the following relief:-

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(i) Issue a writ, order or direction in the nature of certiorari quashing the impugned notice under Section 148 of the Act dated 31.03.2021 digitally signed on 01.04.2021 and also sent through e-mail on 01.04.2021 (Annexure Nos. 1 and 2) which is wholly without jurisdiction for reopening reassessment proceedings for A.Y. 2017-18.

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(ii) Issue a writ, order or direction in the nature of certiorari quashing the order dated 10.03.2022 (Annexure No.6) passed by the respondent revenue rejecting the objections tken by petitioner on the matter concerning "issue" of notice under Section 148 of the Income Tax Act.

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(iii) Issue a writ, order or direction in the nature of certiorari quashing the assessment order dated 26.03.2022 (Annexure No.8) passed by the respondent no.4 on the ground that the very initiation of proceedings under section 148 of the Act by issuing notice dated 31.03.2021 digitally signed on 01.04.2021 and also sent through e-mail on 01.04.2021 which is wholly without jurisdiction.

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All the learned counsels for the parties jointly state that the controversy involved in the present writ petition, is squarely covered by the Division Bench judgment dated 30.09.2021 (as corrected by the order dated 08.10.2021) in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors) and, therefore, the impugned notice may be quashed and the present writ petition may also be disposed off on the same terms and conditions.

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In view of the joint statement made by the learned counsels for the parties, the impugned notice is hereby quashed and the writ petition is disposed off on the same terms and conditions as provided in the judgment of Ashok Kumar Agarwal (supra).

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Order Date :- 27.4.2022 T.S.

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Digitally signed by TRIBHUWAN SINGH Date: 2022.04.27 17:23:31 IST Reason: Location: High Court of Judicature at Allahabad

M/S Cash Medical Store v. Union of India and 3 Others

Case brief

What is this about?

What did the court decide?

M/S Cash Medical Store v. Union of India and 3 Others

Case brief

What is this about?

What did the court decide?

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