The High Court disposed of multiple writ petitions challenging income tax Section 148 notices issued after 01.04.2021, strictly following the directions issued by the Supreme Court in Civil Appeal No.3005 of 2022.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD
917 WRIT PETITION NO.9103 OF 2021
WITH WP/417/2022 WITH WP/1009/2022 WITH WP/10094/2021 WITH WP/10095/2021 WITH WP/9240/2021 WITH WP/452/2022 WITH WP/9654/2021 WITH WP/3361/2022 WITH WP/3366/2022 WITH WP/1667/2022 WITH WP/9461/2021 WITH WP/9480/2021 WITH WP/9842/2021 WITH WP/1445/2022 WITH WP/1049/2022 WITH WP/9845/2021 WITH WP/9454/2021 WITH WP/1529/2022 WITH WP/3357/2022 WITH WP/9867/2021 WITH WP/1562/2022 WITH WP/1472/2022 WITH WP/1489/2022 WITH WP/1487/2022 WITH WP/9990/2021 WITH WP/10003/2021 WITH WP/454/2022 WITH WP/1066/2022 WITH WP/3355/2022 WITH WP/3372/2022 WITH WP/1535/2022 WITH WP/4405/2022 WITH WP/9841/2021 WITH WP/13556/2021 WITH WP/9688/2021 WITH WP/10096/2021 WITH WP/1519/2022 WITH WP/13557/2021 WITH WP/13568/2021 WITH WP/9687/2021 WITH WP/9985/2021 WITH WP/1670/2022
SHAILESH SHIVPRASAD KABRA
VERSUS
THE UNION OF INDIA THROUGH SECRETARY AND OTHERS
Mr.R.R. Chandak, Mr.A.N. Sikchi, Mr.D.R. Jethliya, Mr. Akshay Kulkarni with Mr.A.D. Soman, Advocates for the petitioners in respective petitions. Mr.B.B. Kulkarni, Ms.Sudha S. Chintamani, Ms. Nikita Gore, Mr.S.S. Deve, Mr.D.B. Gaikwad, Mr.M.A. Golegaonkar, ASG for the respondents in respective petitions.
Mr.Alok Sharma, Ms. Kalpalata Patil Bharaswadkar a/w. Mr.A.R. Kale, Advocates for respondents/Income Tax Dept. in respective petitions.
| CORAM | : RAVINDRA V. GHUGE & |
|---|---|
| ANIL L. PANSARE, JJ. | |
| DATED | : 17.06.2022 |
PC :-
of cases, the learned Advocates for the respective parties before us are united in submitting that the directions of the Hon’ble Apex Court in paragraph 10 would become applicable to the petitions and these petitions will have to be disposed off in terms of the order set out below paragraph Nos.10 and 11 of the said judgment.
( 3 ) wp9103.21
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 onetime measure vis-a-viz 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.
(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);
(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.
01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge.”
[ANIL L. PANSARE,J.]
[RAVINDRA V. GHUGE,J.]
snk/2022/JUN22/wp9103.21
2 issues framed by the court
How to dispose of writ petitions challenging Section 148 notices issued after 01.04.2021 under the direction of the Supreme Court in Civil Appeal No.3005 of 2022.
Whether pending writ petitions concerning tax notices can be disposed of in terms of the Apex Court's order.
Colour shows how this judgement treated each authority
Civil Appeal No.3005 of 2022Followed¶11
4 provisions across 3 enactments
SHAILESH SHIVPRASAD KABRA
THE UNION OF INDIA THROUGH SECRETARY AND OTHERS
RAVINDRA V. GHUGE
ANIL L. PANSARE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
