Subrata v. Union of India & Ors.
Case at a glance
- Bench
- NIZAMUDDIN
Outcome
Allowed
This writ petition is allowed subject to payment of
Provisions considered
Judgment
of the Allahabad High Court dated September 30, 2021 in the case of Ashok Kumar Agarwal v. Union of India through its Revenue Secretary North Block & Ors. (Writ Tax No.524/2021) decided favour of the assessee/petitioner and an order of Rajasthan High Court dated November 25, 2021 in the case of Bpip Infra Private Limited v. Income Tax Officer, Ward 4(1), Jaipur (S.B. Civil Writ Petition No. 13297/2021) and also an order of Delhi High Court dated December 15, 2021 in the case of Man Mohan Kohli v. Assistant Commissioner of Income Tax & Anr. [W.P.(C) 6176 of 2021] and the judgement and order of this court dated January 17, 2022 in the case of Manoj Jain v. Union of India & Ors. (WPA No.11950 of 2021) and in the case of Bagaria Properties and Investment Private Limited & 3 Anr. (WPO No.244 of 2021). In view of the judgement and order of this court dated January 17, 2022 in the case of Manoj Jain v. Union of India & Ors. in WPA No.11950 of 2021 and in the case of Bagaria Properties and Investment Private Limited & Anr.
Operative part
(WPO No.244 of 2021), this writ petition being WPA No.7000 of 2022 is disposed of by allowing the same. Explanations A(a)(ii)/A(b) to the Notifications dated 31st March 2021 and 27th April 2021 are declared to be ultra vires the Relaxation Act, 2020 and are, therefore, bad in law and null and void. Accordingly, the impugned notice under section 148 of the Income Tax Act, 1961 is quashed with liberty to the assessing officers concerned to initiate fresh re- assessment proceedings in accordance with the relevant provisions of the Act as amended by the Finance Act, 2021 and after making compliance of the formalities as required by the law. This writ petition is allowed subject to payment of costs of Rs.5,000/- to the High Court Legal Services Committee, since the impugned notice under section 148 of the Income Tax Act, 1961 has been issued on April 1, 2021 as appears from record and this writ petition has been filed in April 2022, that is, almost after eleven months from receipt of the impugned notice, without any explanation for such delay in filing this writ petition.
Such costs has to be paid by the petitioner to the High Court Legal Services Committee within seven days from date which is to be utilised by it for the benefit and welfare of the children staying with their parents in the correctional home in West Bengal. Receipt of payment is to be produced before this court. 4 List this writ petition under the heading “To Be Mentioned” on May 5, 2022 for compliance. [Md. Nizamuddin, J]
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This writ petition is allowed subject to payment of
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — ss. 147, 148; Finance Act, 2021; Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020; Relaxation Act, 2020.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.