This order disposes of a writ petition in income tax. The Court closed the petition upon counsel's assurance that the Income Tax Department would issue a fresh notice under Section 148A, replacing the earlier Section 148 notice, based on a Supreme Court judgment.
Writ petition stands closed; Interim order, if any, stands vacated.
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.
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GAHC010059282022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2092/2022
SHEELA JABARRAJ KUMBHAT
D/O. LT. JABARRAJ KUMBHAT, G.N.B. ROAD, OPPO. GAUHATI CLUB BUS STAND, GUWAHATI-781003, DIST. KAMRUP (M), ASSAM.
VERSUS
THE UNION OF INDIA AND 5 ORS THROUGH THE FINANCE SECRETARY, MINISTRY OF FINANCE, GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110001.
2:THE INCOME TAX OFFICER
WARD-1(2) AAYKAR BHAWAN G.S. ROAD CHRISTIAN BASTI GUWAHATI-781005 ASSAM.
3:THE PRINCIPAL COMMISSIONER OF INCOME TAX
AAYKAR BHAWAN G.S. ROAD CHRISTIAN BASTI GUWAHATI-781005 ASSAM.
4:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
AAYKAR BHAWAN G.S. ROAD CHRISTIAN BASTI
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GUWAHATI-781005 ASSAM.
5:THE ADDL./JOINT COMMISSIONER OF INCOME TAX
AAYKAR BHAWAN G.S. ROAD CHRISTIAN BASTI GUWAHATI-781005 ASSAM.
6:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
NATONAL FACELESS ASSESSMENT CENTRE ROOM NO.401 2ND FLOOR E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI-110103 AND ALSO ROOM NO. 356 C.R. BUILDING IP ESTATE NEW DELHI-110002
Advocate for the Petitioner : MR. D SAHU
Advocate for the Respondent : ASSTT.S.G.I.
BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
O R D E R
01.06.2022
Heard Mr. D Sahu, learned counsel for the petitioner and Mr. H Gupta, learned counsel for the respondents in the Income Tax Department.
Mr. H Gupta, learned counsel has made a statement that in terms of the judgment of the Supreme Court in Union of India and others –vs- Ashish Agarwal in Civil Appeal No. 3005/2022 and other similar Civil Appeals dated 04.05.2022, the Income Tax Department intends to issue a fresh notice to the
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petitioner assessee under Section 148A of the Income Tax Act in substitute of the earlier notice under Section 148 of the Income Tax Act.
In view of such statement, no further adjudication is required in this writ petition and accordingly, the writ petition stands closed.
Interim order, if any, stands vacated.
Comparing Assistant
1 issue framed by the court
Whether the writ petition requires further adjudication in light of the Supreme Court's judgment regarding fresh notices under Section 148A.
Colour shows how this judgement treated each authority
Union of India and others vs. Ashish AgarwalExplained¶27
Union of India and others –vs- Ashish Agarwal in Civil Appeal No. 3005/2022
2 provisions across 1 enactments
SHEELA JABARRAJ KUMBHAT
THE UNION OF INDIA
THE INCOME TAX OFFICER
THE PRINCIPAL COMMISSIONER OF INCOME TAX
THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
THE ADDL./JOINT COMMISSIONER OF INCOME TAX
ACHINTYA MALLA BUJOR BARUA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
