Madhya Pradesh High Court
M/S Sawalram Leasing And Financing Ltd ... vs Union Of India on 22 June, 2022
Author: Vivek Rusia
Bench: Vivek Rusia, 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. 1875 of 2022
Between:-
M/S SAWALRAM LEASING AND FINANCING LTD THRU. ITS
DIRECTOR SHRIKANT SOMANI S/O MADUSUDAN SOMANI , AGED
ABOUT 33 YEARS, OCCUPATION: BUSINESS 229, USHA NAGAR
EXTENSION, SUDAMA NAGAR, (MADHYA PRADESH)
.....PETITIONER
(GAGAN TIWARI, LEARNED COUNSEL FOR THE PETITIONER .
VIBHASH KHEDEKAR, LEARNED COUNSEL FOR THE PETITIONER )
AND
UNION OF INDIA THRU. THE LD. SECRETARAY MINISTRY OF
1. FINANCE (DEPARTMENT OF REVENUE) NO. 137, NORTH BLOCK,
NEW DELHI (DELHI)
UNION OF INDIA, THE LD. SECRETARY MINISTER OF LAW AND
2. JUSTICE (LEGISLATIVE DEPARTMENT) 4TH FLOOR, A-WING,
RAJENDRA PRASAD ROAD, SHASTRI BHAVAN (DELHI)
CENTRAL BOARD OF DIRECT TAX THROUGH ITS LD. CHAIRMAN
3. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH
BLOCK (DELHI)
THE PRINCIPAL COMMISSIONER OF INCOME TAX 1 INCOME TAX
4. DEPARTMENT AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH,
WHITE CHURCH ROAD, RESIDENCY AREA (MADHYA PRADESH)
THE INCOME TAX OFFICER (ITO) 5 (1) INCOME TAX DEPARTMENT
5. AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH, WHITE CHURCH
ROAD, RESIDENCY AREA (MADHYA PRADESH)
--2--
ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF
INCOME TAX/ INCOME TAX OFFICER NATIONAL E ASSESSMENT
6. CENTRE, DELHI (NOW KNOWN AS NATIONAL FACELESS
ASSESSMENT CENTRE), MINISTRY OF FINANCE (DEPARTM NORTH
BLOCK (DELHI)
.....RESPONDENTS
(VEENA MANDLIK, LEARNED COUNSEL FOR THE RESPONDENT NOS.
3 TO 5.)
This petition coming on for admission this day, JUSTICE VIVEK
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
18:05:28 +05'30'