The High Court at Jaipur disposed of D.B. Civil Writ Petition No. 634812022 filed by Vikas Gems INC against the Assistant Commissioner Of Income Tax. The petition was disposed of in accordance with the final order passed by the Supreme Court in a batch of tax appeals, which modified the operation of Section 148 of the IT Act.
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.
HIGH COURT OF JUDICATURE FOR WASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 634812022
Vikas Gems INC, H-159, ~ez-11; Jaipur Sitapura Industrial Area, Jaipur Rajasthan Through Its Partner Shri Yashwant Bafna.
Versus
Assistant Commissioner Of Income Tax, Circle-7, Income Tax Dl enartment. -,-. _ . . _ ~ -, Sidhnath Bhawan.. - ~ Lal Kothi, Behind New Vidhansabha
"W'P -*.. ... <
,% .. . ,m4,
For Pe. titioV(s) : Mr. Priyesh Kasliwal, Advo%=h Y! $ -.
For ~es$?@rident(s) : Mr. Akshay Sharma, AdvocaGeA
%? ".X ;x:.. ..
8 HON'BLE M,mUJ
09/05/2022
day, learned counsel for the parties hat the issue raised in this petition is covere 5.2022 passed by the Hon'ble Supreme Co of India & Others
005/2022 and batch Vs. Ashish Agarwal -
of appeals).
Following directions have been issued by the Hon'ble
Supreme Court in the aforesaid case:
(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 s'hall .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 requirerwfa"#qag any enquiry, if requiredCct$$li $be pri'or~~approv,al -#. .a-.s . of specified authoGy""g;.under section 148Ra#f--$s hereby dispwsed with as a one-time measuf??i,s-8-vis tfose; " notices which have been iss Bdeunder '8%#?-. '~e8ion -% 148 of the unamended ActFm 9d1.04.2021 ., ,i till date, including those which;:h"8>ve j"&y 2 ' .-been quashed by the High Courts.
ved hereinabove holding a approval of specified but it is for o hold any II thereafter pass orders in ter A(d) in respect of !sEes; es; Thereafter after &auired under section section 148 (as
available to the le under section s and contentions the concerned assessees a the Finance Act, 2021 and in law shall continue to be available.
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.
he aforesaid extent. " 0'' In the facts of the case, there sh order as to costs."
Accordingly, this sn is also finally disposed of in terms of order ed by the Hon'ble Supreme Court in th' I. (supra), as stated above.
The authori proceed to decide the matter in accordance wi ued by the Hon'ble
Supreme Court in para
Consequen the writ petition, the stay application filed t ive and the same also stands disposed of accor
(SAMEER INN),]
(PRAKASH GUPTA),]
MRIKuDl17
1 issue framed by the court
Whether the writ petition should be disposed of in terms of the order passed by the Hon'ble Supreme Court in the batch of W.P.(s) Nos. 94466-94478 of 2022.
Colour shows how this judgement treated each authority
电池-2022Referred¶10
3 provisions across 2 enactments
Vikas Gems INC
Assistant Commissioner Of Income Tax
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
