Rajasthan High Court - Jaipur
Uma Devi Gupta W/O Sh. Babu Lal Gupta vs Income Tax Officer on 29 July, 2021
Author: Ashok Kumar Gaur
Bench: Ashok Kumar Gaur
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Civil Writ Petition No. 7805/2021
Uma Devi Gupta W/o Sh. Babu Lal Gupta, Aged About 86 Years,
R/o- Opp. Laxmi Narayan Mandir, Ajmer Road, Madanganj,
Kishangarh, Ajmer-305801 (Raj.)
----Petitioner
Versus
Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent
Connected With S.B. Civil Writ Petition No. 7807/2021 Rajendra Gupta (Huf), Representative Through Karta Shri Rajendra Gupta S/o Sh. Babu Lal Gupta, Aged About 56 Years, R/o- Opp. Laxmi Narayan Mandir, Ajmer Road, Madanganj, Kishangarh, Ajmer-305801 (Raj.)
----Petitioner Versus Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7809/2021 Sourabh Gupta S/o Sh. Dharmendra Gupta, Aged About 25 Years, R/o- 202, Near Gas Company, Opp. Laxmi Narayan Temple, Madanganj, Ajmer Road, Kishangarh- 305801, District- Ajmer (Raj.)
----Petitioner Versus Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7810/2021 Dharmendra Gupta (Huf), Through Its Karta Shri Dharmendra Gupta S/o Sh. Babu Lal Gupta, Aged About 54 Years, R/o- Opp. Laxmi Narayan Mandir, Ajmer Road, Madanganj, Kishangarh, Ajmer-305801 (Raj.)
----Petitioner Versus (Downloaded on 30/07/2021 at 09:48:02 PM) (2 of 7) [CW-7805/2021] Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7769/2021 C R Kothari And Sons Stock Broking Private Limited, Having Its Registered Office At 12, Lrcm Officers Colony, Mehta Cottage, 119/505, Darshan Purva Kalpi Road, Kanpur 208012 Uttar Pradesh, Th. Its Authorised Signatory Hemant Kothari S/o Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent Connected With S.B. Civil Writ Petition No. 7770/2021 Robust Finvest Private Limited, Having Its Registered Office At Kothari House, A-495/a, Panchsheel Nagar, A Block Makarwali Road Ajmer Th. Its Authorised Signatory Hemant Kothari S/o Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7771/2021 Chartered Gold Financial Services Private Limited, Having Its Registered Office At Kothari House, A-495/a, Panchsheel Nagar, A Block, Makarwali Road, Ajmer, Th. Its Authorised Singnatory Pradeep Kothari S/o Late Shri Chainraj Kothari Aged About 62 Years, R/o 1403, Amarnath Towers, Off Yari Road, Versova, Andheri West, Mumbai-400061.
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
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(3 of 7) [CW-7805/2021]
S.B. Civil Writ Petition No. 7772/2021 C R Kothari And Sons Commodities Private Limited, Having Its Registered Office At Kothari House, A-495/a, Panchsheel Nagar, A Block, Makarwali Road, Ajmer 305006, Rajasthan Through Its Authorised Signatory Priti Kothari W/o Mr. Alok Kothari, R/o 1403, Amarnath Towers, Off. Yari Road, Versova, Andheri (West), Mumbai-400061.
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7776/2021 Robust Finvest Private Limited, Having Its Registered Office At Kothari House, A-495/a, Panchsheel Nagar, A Block Makarwali Road, Ajmer Through Its Director Hemant Kothari S/o Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7777/2021 Robust Finvest Private Limited, Having Its Registered Office At Kothari House, A-495/a, Panchsheel Nagar, A Block Makarwali Road, Ajmer Through Its Director Hemant Kothari S/o Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7780/2021 C R Kothari And Sons Commodities Private Limited, Having Its Registered Office At Kothari House, A-495/a, Panchsheel Nagar, A Block, Makarwali Road, Ajmer 305006, Rajasthan Th. Its Authorized Signatory Priti Kothari W/o Mr. Alok Kothari, R/o 1403, Amarnath Towers, Off. Yari Road, Versova, Andheri (West), Mumbai-400061.
(Downloaded on 30/07/2021 at 09:48:02 PM) (4 of 7) [CW-7805/2021]
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7781/2021 C R Kothari And Sons Stock Broking Private Limited, Having Its Registered Office At 12, Lrcm Officers Colony, Mehta Cottage, 119/505, Darshan Purva Kalpi Road, Kanpur 208012 Uttar Pradesh, Through Its Authorized Signatory Hemant Kothari S/o Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent S.B. Civil Writ Petition No. 7707/2021 Mukesh Misra , S/o Shri Bhagwan Misra, Aged About 51 Years, Resident Of Plot No. 3827, Dhanraj Mahal, Msb Ka Rasta, Johari Bazaar, Jaipur.
----Petitioner Versus
1. Income-Tax Officer Ward 1(1), New Central Revenue Building, Janpath, Jaipur.
2. Central Board Of Direct Taxes, Government Of India, Through Its Chairman,, North Block, Central Secretariat, New Delhi 110 001.
3. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110 001.
----Respondents S.B. Civil Writ Petition No. 7973/2021 Shri Girraj Industries, Having Its Address At B-5, Shiv Marg, Bani Park, Jaipur 302016 (Since Dissolved) Through Its Ex- Partner Shri Dwarka Das Somani Having His Address At B-5, Somani Bhawan, Shiv Marg, Bani Park, Jaipur.
(Downloaded on 30/07/2021 at 09:48:02 PM) (5 of 7) [CW-7805/2021]
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.
----Respondent For Petitioner(s) : Mr. Ajatshatru Mina, Adv.
Mr. Dileep Shivpuri, Adv.
Ms. Surabhi Singh, Adv.
Mr. Siddharth Ranka, Adv.
Mr. Saurav Harsh, Adv.
For Respondent(s) : Ms. Parinitoo Jain, Adv.
HON'BLE MR. JUSTICE ASHOK KUMAR GAUR Order 29/07/2021 Office is directed to connect these matters.
In all these writ petitions the issue is with regard to the application of amendment made in the Finance Act, 2021 published in the Official Gazette on 28.03.2021 whereby Section 148 of the Income Tax Act, 1961 has been substituted and 148-A has been inserted.
Learned counsel appearing for the petitioners submitted that impugned notices in all the cases have been issued under Section 148 of the Income Tax Act, 1961 without complying with the provisions of Section 148 of the Income Tax Act, 1961.
Learned counsel for the petitioners submitted that as per the amendment as introduced with effect from 01.04.2021 by the Central Government, it was incumbent on the Assessing Officer to first conduct an enquiry with the prior approval of the Specified Authority with respect to the information suggesting that income chargeable to tax has escaped assessment.
(Downloaded on 30/07/2021 at 09:48:02 PM)(6 of 7) [CW-7805/2021] Learned counsel for the petitioners further submitted that opportunity is also required to be given to assessee under Section 148-A of the Income Tax Act by serving him with a notice to show cause within specified time, as why notice under Section 148 of the Income Tax Act, 1961 may not be issued on the basis of information suggesting that income chargeable to the tax has escaped assessment.
Learned counsel for the petitioners submitted that the different High Courts-Delhi High Court, Calcutta High Court and Bombay High Court, are also seized with the similar kind of matters and interim order has also been passed.
This Court instead of granting ex-parte interim order at first instance, thought it proper to serve copy of writ petitions in the office of counsel, representing Income Tax Department, and as such, copies were served in the office of Mr. Anuroop Singhi, Adv.
and Ms. Parinitoo Jain, Adv.
Ms. Parinitoo Jain, Adv. is appearing and submits that some time may be granted to seek instructions as copies of the writ petitions, have been served to her only yesterday.
Ms. Parinitoo Jain, Adv. is granted four weeks time to seek necessary instructions and to file reply to the writ petitions as well as stay applications.
Ms. Parinitoo Jain, Adv. will also be free to make an application after filing of the reply for vacation of stay order, if department intends to do so.
Ms. Parinitoo Jain, Adv. submits that she will represent the Revenue-Department and as such her name be shown in the cause-list.
List all these cases on 06.09.2021.
(Downloaded on 30/07/2021 at 09:48:02 PM)(7 of 7) [CW-7805/2021] In the meanwhile, the respondents are directed not to proceed further in response to notices issued to the petitioners under Section 148 of the Income Tax Act, 1961.
A copy of this order be separately placed in each petition.
(ASHOK KUMAR GAUR),J Ramesh Vaishnav /86/Monika 73-84, 88 & 44 (Downloaded on 30/07/2021 at 09:48:02 PM) Powered by TCPDF (www.tcpdf.org)