Shri Kalipada Mondal vs. Income Tax Officer 1 (1) Indore

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WP/1345/2022HC Madhya Pradesh22 June 2022Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages
For Petitioner: Ashish GoyalFor Respondent: Veena Mandlik
AI SummaryRemanded

What did the High Court hold?

The High Court noted that both the petitioner and the respondents jointly submitted that the issue raised in the writ petition had been settled by the Apex Court in Civil Appeal No. 3005/2022 (Union of India Vs Ashish Agarwal). The Apex Court had upheld the validity of the amendment brought into Section 148 of the Income Tax Act. Consequently, the High Court disposed of the writ petitions in terms of the orders and directions issued by the Supreme Court in the aforementioned case and connected appeals. No specific finding on the merits of the petitioner's case was recorded, as the matter was decided based on the Apex Court's ruling and the joint submission of the parties.

What were the facts?

The petitioner, Shri Kalipada Mondal, filed a writ petition before the High Court of Madhya Pradesh at Indore. The respondents were the Income Tax Officer, Principal Commissioner of Income Tax, and the Union of India. The writ petition challenged an action or order related to the assessment proceedings. Both the petitioner and the respondents jointly submitted that the issue raised in the writ petition had been decided by the Apex Court in the case of Union of India Vs Ashish Agarwal. The Apex Court had upheld the validity of the amendment brought into Section 148 of the Income Tax Act.

What were the issues?

1. Whether the amendment brought into Section 148 of the Income Tax Act is valid? (Question of law, concerning Section 148 of the Income Tax Act). Contentions: Assessee: The petitioner, through their counsel, did not argue the merits of the case but jointly submitted with the revenue that the issue had been settled by the Apex Court. Revenue: The revenue, through their counsel, jointly submitted with the petitioner that the issue had been settled by the Apex Court in Union of India Vs Ashish Agarwal, upholding the validity of the amendment to Section 148 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Before: HONBLE SHRI JUSTICE VIVEK RUSIA & HONBLE SHRI JUSTICE AMAR NATH (KESHARWANI) SHRI KALIPADA MONDAL S/O SHRI RABINDRA NATH MONDAL ,

--1-- IN THE HIGH COURT OF MADHYA PRADESH AT INDORE

BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI) ON THE 22nd OF JUNE, 2022 WRIT PETITION No. 1345 of 2022 Between:- SHRI KALIPADA MONDAL S/O SHRI RABINDRA NATH MONDAL , AGED ABOUT 34 YEARS, OCCUPATION: SERVICE 10/2 NOIDA ARCADE OLD PALASIA (MADHYA PRADESH) .....PETITIONER (ASHISH GOYAL, LEARNED COUNSEL FOR THE PETITIONER . YATISH KUMAR LAAD, LEARNED COUNSEL FOR THE PETITIONER ) AND 1. INCOME TAX OFFICER 1 (1) INDORE AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH, RESIDENCY AREA (MADHYA PRADESH) 2. PR. COMMISSIONER OF INCOME TAX 1 AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH, RESIDENCY AREA, INDORE (MADHYA PRADESH) 3. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI (DELHI) .....RESPONDENTS

(VEENA MANDLIK, LEARNED COUNSEL FOR THE RESPONDENTS) This petition coming on for admission this day, JUSTICE VIVEK --2-- RUSIA passed the following: ORDER Counsel for the petitioners as well as the counsel for the respondents, both have jointly and fairly submitted that the issue raised in these writ petitions has been put to rest by the Apex Court in Civil Appeal No.3005/2022 (Union of India Vs Ashish Agarwal). The validity of the amendment brought in Section 148 of Income Tax Act has been upheld by the Apex Court. In view of the above, these writ petitions are hereby disposed of in terms of the orders and directions issued in the order dated 04.05.2022 passed by the Hon'ble Supreme Court of Indian in Civil Appeal No.3005/2022 (supra) and connected appeals. (VIVEK RUSIA ) (AMAR NATH (KESHARWANI)) JUDGE

JUDGE N.R. Digitally signed by NARENDRA KUMAR RAIPURIA Date: 2022.07.07 18:03:54 +05'30'

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