Court No. - 3
Case :- WRIT TAX No. - 852 of 2021 Petitioner :- Laxmi Narayan Agrawal Huf Through Its Karta, Sh Laxmi Narayan Agrawal Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ankit Saran Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Shri Gopal Verma, Advocate has filed his appearance on behalf of respondent no. 1. The same is taken on record.
Heard Ms. Prem Lata Bansal, learned Senior Advocate assisted by Shri Ankit Saran, learned counsel for the petitioner, Shri Manu Ghildyal, learned counsel for the Revenue and Shri Gopal Verma, learned counsel for the Union of India.
The present writ petition has been filed to challenge the reassessment proceedings initiated against the petitioner for the A.Y. 2015-16 by issuing notice dated 29.06.2021 under the old provisions of the Income Tax Act, 1961.
Principal submission of learned Senior Counsel for the petitioner is that the said notice is wholly invalid and without jurisdiction as the provisions of Sections 147, 148, 149 and 151 were substituted by the Finance Act, 1921 with effect from 01.04.2021. Also, a new provision Section 148-A was introduced with effect from 01.04.2021. Those mandatory provisions have not been followed in the instant case.
Exact similar issue was raised before this Court, by means of an earlier petitions that came to be decided by judgment dated 30.09.2021 in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal vs. Union of India and Ors.). It has been allowed.
Since the issue raised is purely legal and has already been dealt with by this Court, no useful purpose would be served in keeping the petition pending or calling for a counter affidavit, at this stage. For the reasons contained in the order dated 30.09.2021 passed in Writ Tax No. 524 of 2021, the present writ petition is also allowed on the same terms. Consequently, the reassessment notice issued to the present petitioner dated 29.06.2021 for A.Y. 2015-16 is hereby quashed.
No order as to costs.
Order Date :- 7.10.2021 Saurabh