Santosh Kochale vs. Income Tax Officer 5(1) Indore

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WP/1353/2022HC 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 held that the issue raised in the writ petitions had 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 to Section 148 of the Income Tax Act has been upheld by the Apex Court. Consequently, the writ petitions were disposed of in terms of the orders and directions issued by the Supreme Court in the aforementioned judgment and connected appeals. The ratio decidendi is that amendments to Section 148 of the Income Tax Act, as upheld by the Supreme Court, are binding and resolve disputes concerning their validity. The operative direction was to dispose of the writ petitions in accordance with the Supreme Court's order.

What were the facts?

The petitioner, Santosh Kochale, filed a writ petition before the Madhya Pradesh High Court at Indore challenging an action by the Income Tax Officer 5(1) Indore and the Principal Commissioner of Income Tax. The respondents were the Income Tax Officer, the Principal Commissioner of Income Tax, and the Union of India. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. Both the petitioner and the respondents jointly submitted that the issue raised in the writ petition had been decided by the Apex Court in Civil Appeal No. 3005/2022 (Union of India Vs Ashish Agarwal). The procedural history involves the filing of the writ petition and the subsequent joint submission by both parties regarding the applicability of the Supreme Court's decision.

What were the issues?

1. Whether the amendment brought to Section 148 of the Income Tax Act, 1961, is valid? (Question of law). The petitioner's counsel, along with the respondent's counsel, jointly submitted that the issue has been settled by the Apex Court. The Supreme Court's decision in Civil Appeal No. 3005/2022 (Union of India Vs Ashish Agarwal) was relied upon by both parties. The judgment does not record any specific arguments made by the petitioner or the revenue independently, other than their joint submission regarding the Apex Court's ruling.

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)

--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. 1353 of 2022 Between:- SANTOSH KOCHALE S/O SHRI SHIV LALJI KOCHALE , AGED ABOUT 54 YEARS, OCCUPATION: SERVICE DRIVER 133, DHEERAJ NAGAR, KHAJRANA (MADHYA PRADESH) .....PETITIONER (ASHISH GOYAL, LEARNED COUNSEL FOR THE PETITIONER . YATISH KUMAR LAAD, LEARNED COUNSEL FOR THE PETITIONER ) AND 1. INCOME TAX OFFICER 5(1) INDORE INCOME TAX OFFICER 5(1) INDORE AAYKAR BHAWAN, OPP. WHIT CHURCH ROAD, RESIDENCY AREA (MADHYA PRADESH) 2. PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH RESIDENCY AREA (MADHYA PRADESH) 3. UNION OF IDNIA 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 18:04:25 +05'30'

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