9911796707
TMI Blog2022 (5) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 413 of 2022, 414 of 2022, 415 of 2022, 417 of 2022, 388 of 2022, 418 of 2022, 420 of 2022, 422 of 2022, 424 of 2022, 427 of 2022, 425 of 2022, 428 of 2022, 429 of 2022, 430 of 2022, 431 of 2022, 391 of 2022, 392 of 2022, 11607 of 2021, 11530 of 2021, 12001 of 2021, 12570 of 2021, 12682 of 2021, 13176 of 2021, 13093 of 2021, 13548 of 2021, 13123 of 2021, 13108 of 2021, 13115 of 2021, 13104 of 2021, 13102 of 2021, 13112 of 2021, 13121 of 2021, 13116 of 2021,. 13118 of 2021, 13119 of 2021, 13110 of 2021, 13106 of 2021, 13105 of 2021, 13126 of 2021, 13125 of 2021, 13230 of 2021, 13368 of 2021, 13233 of 2021, 13238 of 2021, 13243 of 2021, 13239 of 2021, 13242 of 2021, 13246 of 2021, 13236 of 2021,13241 of 2021, 13247 of 2021, 13248 of 2021, 13348 of 2021, 13349 of 2021, 13344 of 2021, 13350 of 2021, 13343 of 2021, 13362 of 2021, 13363 of 2021, 13364 of 2021, 13351 of 2021, 13352 of 2021, 13342 of 2021, 13353 of 2021, 13345 of 2021, 13346 of 2021, 13347 of 2021, 13426 of 2021, 13463 of 2021, 13458 of 2021, 13431 of 2021, 13421 of 2021, 13425 of 2021, 13432 of 2021,13430 of 2021, 13418 of 2021, 13434 of 2021, 13457 of 2021, 13423 of 2021, 13428 of 2021, 13422 of 2021, 13419 of 2021, 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2021, 16243 of 2021, 16559 of 2021, 16155 of 2021, 16154 of 2021, 16181 of 2021, 16182 of 2021, 16183 of 2021, 16184 of 2021, 16185 of 2021, 16186 of 2021, 16187 of 2021, 16188 of 2021, 16189 of 2021, 16190 of 2021, 16191 of 2021, 16192 of 2021, 16453 of 2021, 16414 of 2021, 16409 of 2021, 16412 of 2021, 16263 of 2021, 16265 of 2021, 16266 of 2021, 16267 of 2021, 16417 of 2021, 16725 of 2021, 16496 of 2021, 16497 of 2021, 16554 of 2021, 16522 of 2021, 16534 of 2021,16565 of 2021, 16537 of 2021, 16535 of 2021, 16532 of 2021, 16527 of 2021, 16560 of 2021, 16545 of 2021, 16557 of 2021, 16552 of 2021, 16547 of 2021, 16568 of 2021, 16543 of 2021, 16539 of 2021, 16540 of 2021, 16563 of 2021, 16541 of 2021, 16851 of 2021, 16852 of 2021, 17669 of 2021, 17612 of 2021, 17071 of 2021, 16923 of 2021, 16920 of 2021, 16922 of 2021, 16957 of 2021,16959 of 2021, 16952 of 2021, 16953 of 2021, 16955 of 2021, 16956 of 2021, 17041 of 2021, 17042 of 2021, 16919 of 2021, 16924 of 2021, 16921 of 2021, 16974 of 2021, 16971 of 2021, 17700 of 2021, 17330 of 2021, 17333 of 2021, 17335 of 2021, 17361 of 2021, 17352 of 2021, 17360 of 2021, 17343 of 2021, 17339 of 2021, 17364 of 2021, 17362 of 2021, 17357 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of 2021, 18678 of 2021, 18677 of 2021, 18632 of 2021, 18640 of 2021, 18658 of 2021, 18643 of 2021, 18656 of 2021, 18654 of 2021, 18650 of 2021, 18670 of 2021, 18671 of 2021, 18673 of 2021, 18635 of 2021, 18637 of 2021, 18797 of 2021, 18815 of 2021, 18833 of 2021, 18862 of 2021, 18865 of 2021, 18884 of 2021, 18855 of 2021, 18822 of 2021, 18814 of 2021, 18985 of 2021, 18992 of 2021, 18994 of 2021, 18991 of 2021, 18996 of 2021, 18997 of 2021, 19001 of 2021, 19003 of 2021, 19005 of 2021, 19007 of 2021. 19008 of 2021, 19009 of 2021, 19010 of 2021, 19012 of 2021, 19013 of 2021, 19016 of 2021, 18998 of 2021, 19000 of 2021, 19063 of 2021, 19065 of 2021, 19085 of 2021, 19079 of 2021, 19080 of 2021, 19081 of 2021, 19097 of 2021, 19100 of 2021, 19099 of 2021, 19103 of 2021, 19096 of 2021, 19107 of 2021, 19095 of 2021, 19290 of 2021, 19198 of 2021, 19286 of 2021, 19298 of 2021, 19277 of 2021, 19388 of 2021, 19416 of 2021, 19323 of 2021, 19320 of 2021, 19361 of 2021, 19310 of 2021, 19311 of 2021, 19317 of 2021, 19375 of 2021, 19313 of 2021, 19318 of 2021, 19363 of 2021, 19360 of 2021, 19352 of 2021, 19354 of 2021, 19377 of 2021, 19358 of 2021, 19359 of 2021, 19348 of 2021, 19642 of 2021, 1960 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , MR SP MAJMUDAR ; MR HIREN J TRIVEDI, MR ABHISHEK M MEHTA, MR MANISH J SHAH, DIVYA S AGRAWAL, MR PAVAN S GODIAWALA, MR HARDIK V VORA, MR RAJ S TANNA, MR KETAN H SHAH MR AMAN K SHAH, MR; HARDIK VYAS, MR HARDIK P MODH, MR JIMI S PATEL, MS ZEAL H; SHAH, MR FENIL H MEHTA, MR PANKAJ K SONI, MR HB CHAMPAVAT, MS HIMADRI SHARMA, MS RUMI M GANDHI, MS NIKITA C GANDHI, MR; CHINMAY M GANDHI, MR ANKIT M TALSANIA, TIRTH NAYAK, SM DAVE, MR PRIYAM M SHAH, MR SHIVAM D PARIKH, For the Petitioner No. 1 MR DEVANG VYAS(2794) for the Respondent No. 1 MR MR BHATT, MR.VARUN K.PATEL, MR PATHIK M ACAHRYA, for the Respondent No. 2 MRS KALPANAK RAVAL, MR NIKUNT K RAVAL, (1046) for the Respondent No. 3 ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a group of petitions challenging the constitutional validity and vires of the explanation contained in Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and further challenges the consequential notices under Section 148 of the Income Tax Act (hereinafter referred to as the 'IT Act') as is existed and was applicable upto 31.03.2021. This being the group of petitions, the lead petition is Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Explanation contained in Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 [ANNEXURE "A(Colly.) to this petition]; (d) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notice at ANNEXURE "B" to this petition and stay the further proceedings for the Assessment Year 2013-14; (e) any other and further relief deemed just and proper be granted in the interest of justice; (f) to provide for the cost of this petition." 6. We have extensively heard learned senior counsels and learned counsels on both the sides and these matters were posted for pronouncement on merit. 7. In wake of the pronouncement of the Apex Court in case of Union of India and Others vs. Ashish Agarwal [Civil Appeal No. 3005/2022 and allied matters, decided on 04.05.2022] all the captioned writ petitions are ordered to be disposed of out any requirement of adjudication on merit. 7.1. Profitable it would be to reproduce the findings and observations made by the Apex Court:- "10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, a view not to burden this Court approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge. 12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only." 8. All the petitions stand disposed of in terms of the said order passed by the Apex Court. 9. We clarify that in any of these petitions, if there exist any other issue other than of Section 148 of the Income Tax Act, 1961, the liberty is reserved in favour of the particular writ petitioner to file a fresh petition in accordance law. 10. Disposed of accordingly no order as to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
