ANIL KUMAR AGRAWAL vs. INCOME TAX OFFICER,

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WPT/71/2023HC ChhattisgarhCGHC01007756202324 April 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the orders passed under Section 148A(d) of the Income Tax Act, 1961, in all the writ petitions, and any consequential proceedings, are required to be quashed and set aside. This decision is based on the Supreme Court's final pronouncements in Union of India vs. Rajeev Bansal and Union of India vs. Ashish Agarwal, which dealt with the validity of notices issued under Section 148 of the Income Tax Act, 1961, from April 1, 2021, to June 30, 2021. The Court directed the Assessing Officer to allow the petitioners to file fresh objections within 90 days. These objections can include jurisdictional issues and reliance on other Supreme Court judgments. The Assessing Officer must then provide an opportunity for a hearing and pass orders in accordance with the law laid down by the Supreme Court. The assessees are free to pursue all legal remedies except those already concluded by the cited Supreme Court judgments. The observations made by the Supreme Court in paragraphs 112, 113, and 114 of Rajeev Bansal (supra) regarding orders passed beyond time are also to be applied.

What were the facts?

This judgment concerns a batch of writ petitions filed by various assessees, including M/s Sharda Shree Agriculture, Anil Kumar Agrawal, Shri Bajrang Power And Ispat Limited, and M/s ADPL Estates Private Limited. The petitioners are challenging orders passed under Section 148A(d) of the Income Tax Act, 1961, which rejected their objections to the initiation of reassessment proceedings under Section 148. The core of the dispute revolves around the validity of notices issued under Section 148 of the Income Tax Act, 1961, particularly for the period between April 1, 2021, and June 30, 2021. The petitioners are seeking relief from these reassessment proceedings.

What were the issues?

1. Whether the orders passed under Section 148A(d) of the Income Tax Act, 1961, rejecting the assessees' objections to reassessment proceedings, are valid, considering the Supreme Court's pronouncements on Section 148 notices issued during a specific period. The Assessee's Contention: The petitioners argue that the reassessment proceedings initiated against them are based on notices that may be invalid, citing the Supreme Court's decisions in Union of India vs. Rajeev Bansal and Union of India vs. Ashish Agarwal. They seek to have the orders rejecting their objections quashed. The Revenue's Contention: The judgment does not explicitly record the revenue's specific arguments. However, the revenue is represented by government counsel and advocates, implying their opposition to the writ petitions.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

1

2026:CGHC:19176

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 67 of 2023 * - M/s Sharda Shree Agriculture A Partnership Firm Duly Registered Under The Partnership Act, 1932 Having Its Office At Vidhya Vasini Kutir, Tatya Para Chowk, Raipur - 492001 (Chhattisgarh) Through Its Authorized Signatory And One Of The Partners Shilpa Singhania, W/o Shri Giriraj Singhania, Aged About 49 Years, Resident Of Vindhya Vasini Kutir, Tatyapara, Raipur -492001 (Chhattisgarh)

--- Petitioner Versus 1 - Assistant Commissioner Of Income-Tax Circle - 1(1), Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur Chhattisgarh 2 - Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District - Raipur Chhattisgarh

--- Respondents And WPT No. 71 of 2023 * - Anil Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 53 Years R/o Gandhi Chowk, Ward No. 12, Neora, Tilda, Raipur, Chhattisgarh.

---Petitioner Versus 1 - Income Tax Officer, Ward 1 (2), Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District : Raipur, Chhattisgarh 2 - Principal Commissioner Of Income Tax, Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District : Raipur, Chhattisgarh

--- Respondents And KUMAR VATTI Date: 2026.04.27 19:27:15 +0530

2 WPT No. 103 of 2023 * - Shri Bajrang Power And Ispat Limited, A Company Registered Under Companies Act, 2013, Through Its Director Shri Rajendra Goel, Aged About 66 Years, S/o Shri Hari Ram Goel, Having Registered Office At Village Borjhara, Urla Guma Road, Raipur, 492001 Chhattisgarh.

---Petitioner Versus 1 - Union Of India Through Its Secretary, Ministry Of Finance, (Department Of Revenue), No. 137, North Block, New Delhi- 110001. 2 - Principal Chief Commissioner Of Income Tax, Aayakar Bhawan, 48 Arera Hills, Hoshangabad Road, Bhopal 462001. 3 - Chief Commissioner Of Income Tax, Raipur, Having His Office At New C.R. Building, Civil Lines, Raipur Chhattisgarh. 4 - Commissioner Of Income, Tax, (Appeals)- I, Raipur, Having His Office At New C.R. Building, Civil Lines, Raipur Chhattisgarh. 5 - Assistant Commissioner Of Income Tax, Circle 1(1), Raipur, Having His Office At New C.R. Building, Civil Lines, Raipur Chhattisgarh. 6 - Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi-110001

--- Respondents And WPT No. 124 of 2023 * - M/s ADPL Estates Private Limited, A Company Incorporated Under Companies Act, 2013 Through Its Director Shri Mukesh Singhania S/o Naresh Singhania, Aged About 45 Years, Registered Office At Village Semariya, Amaseoni, Raipur, Chhattisgarh.

---Petitioner Versus 1 - Union Of India Through Its Secretary, Ministry Of Finance, (Department Of Revenue) No. 137, North Block, New Delhi – 110001 2 - Chief Commissioner Of Income Tax, Raipur-1, Having His Office At New C.R. Building, Civil Lines, Raipur Chhattisgarh. 3 - Assistant Commissioner Of Income Tax, Circle-1 (1), Raipur Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh. 4 - Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, North Block New Delhi-110001

--- Respondents

3 For Petitioners For Petitioners : : Mr. Neelabh Dubey, Advocate in WPT No. 67/2023 and WPT No. 71/2023 Mr. Soumitra Kesharwani, Advocate holding the brief of Mr. Apurv Goyal, Advocate in WPT No. 102/2023 and WPT No. 124/2023 For Respective Respondents : Mr. Abhishek Banjare, Central Government Counsel and Mr. Ajay Kumrani, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 25/04/2026 1. vatti

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