YESHWANTHAPUR LAKSHMINARAYANA REDDY VINUTHA vs. INCOME TAX OFFICER

PDF · subscribers
WP/4681/2022HC KarnatakaKAHC01009243202219 April 2022Bench: ALOK ARADHE,S VISHWAJITH SHETTY5 pages
AI SummaryAllowed

What did the High Court hold?

The High Court declared the explanation below Clause (A) in the relevant notifications issued by the CBDT as ultra vires the Income Tax Act and the 2020 Act. Consequently, the impugned notice under Section 148 was quashed.

What were the facts?

The petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17. The challenge was based on the ground that certain notifications and the extension of time limits under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, were ultra vires the Income Tax Act.

What were the issues?

Whether the notifications and the extension of time limits under the 2020 Act were ultra vires the Income Tax Act, 1961, and if the notice issued under Section 148 was valid.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF APRIL 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE S. VISHWAJITH SHETTY W.P. No.4681 OF 2022 (T-IT) BETWEEN: YESHWANTHAPUR LAKSHMINARAYANA REDDY VINUTHA W/O B N SRINIVASA REDDY AGED ABOUO T53 YEARS NO.352, 29TH A MAIN ROAD 10TH CROSS, HSR LAYOUT BENGLAURU – 560 102.

... PETITIONER (BY MR. SHREEHARI., ADVOCATE) AND: 1. INCOME TAX OFFICER

WARD 4(3)(2), BENGALURU BMTC BUILDING, 100 FT ROAD KORAMANGALA BENGALURU-560 095. 2. UNION OF INDIA REP. BY THE DIRECTOR DEPT. OF REVENUE UNDER MINISTRY OF FINANCE ROOM NO.46, NORTH BLOCK NEW DELHI-110 001. 3. CENTRAL BOARD OF DIRECT TAXES REP. BY THE CHAIRMAN

2 NORTH BLOCK NEW DELHI-110 002.

... RESPONDENTS (BY MR. K.V. ARAVIND, A/W MR. DILIP .M, ADVOCATES) - - -

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 DATED 06.04.2021 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 BEARING DIN ITBA/AST/S/148/2021- 22/1032236808(1) ENCLOSED AS ANNEXURE-A & ETC., THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ’B’ GROUP, THIS DAY, ALOK ARADHE J., MADE THE FOLLOWING: ORDER The petitioner in this writ petition has sought quashment of explanation below Clause (A) in the notification bearing No.20/2021 F.NO.370142/35/2020-TPL dated 31.03.2021 and notification No.38/2021/F.No.370142/35/2020-TPL dated 27.04.2021 issued by Central Board of Direct Taxes, as ultra vires the provisions of Income Tax Act, 1961 (hereinafter referred to as ‘1961 Act’ for short) and the provisions of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions)

3 Act, 2020 (hereinafter referred to as ‘2020 Act’ for short). The petitioner has also prayed for relief that extension of time limit by the 2020 Act does not apply to notices issued under erstwhile Section 148 of the 1961 Act, after 01.04.2021. The petitioner also seeks a writ of certiorari for quashing the notices dated 06.04.2021 issued under Section 148 of the 1961 Act for the Assessment year 2016-17. 2. We have heard the learned counsel at length. For the reasons assigned by us in the judgment dated 19.04.2022 passed in W.P.No.22348/2021 and for the reasons assigned by division bench of High Court of Allahabad in ASHOK KUAR AGARWAL VS. UNION OF INDIA’, Rajasthan High Court in ‘BPIP INFRA (P.) LTD. VS. INCOME TAX OFFICER, WARD 4(1), JAIPUR, Delhi High Court decision in MON MOHAN KOHLI VS. ASSISTANT COMMISSIONER OF INCOME TAX &

4 ANR. And decision of Bombay High Court in TATA COMMUNICATIONS TRANSFORMATION SERVICES LIMITED, VS. ASSISTANT COMMISSIONER OF INCOME TAX 14(1) AND OTHERS, W.P.NO.1334/2021 the explanation below Clause (A) in the notification bearing No.20/2021370142/35/2020-tl dated 31.03.2021 and notification No.38/2021f. No.370142/35/2020- TPL dated 27.04.2021 issued by Central Board of Direct Taxes is hereby declared as ultra vires the provisions of Income Tax Act, 1961 and the provisions of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The impugned notice dated 06.04.2021 issued under Section 148 of the Act is quashed. 3. However, it will be open to the Assessing Officer concerned to initiate fresh re-assessment proceeding in accordance with relevant provisions of

5 the 1961 Act as amended by Finance Act, 2021 after strictly complying with the provisions of the Act. In the result, the writ petition is disposed of. Sd/- JUDGE Sd/- JUDGE SS

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →