UTTAR BIHAR GRAMIN BANK Vs. UNION OF INDIA
LAWS(PAT)-2022-5-22
HIGH COURT OF PATNA
Decided on May 19,2022

Uttar Bihar Gramin Bank Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

- (1.) Petitioner in C.W.J.C. No. 1009 of 2022 has prayed for the following relief(s): "i) For issuance of writ of certiorari or any other appropriate writ quashing the Notice under Sec. 148 of the Income Tax Act, 1961 ("the Act")dtd. 28/6/2021, for assessment year 2014-15 issued by the Assistant Commissioner of Income Act, Circle-I, Muzaffarpur (R-2) herein and also referred to as the "Assessing Officer" hereinafter) initiating proceedings for reassessment against the Petitioner as being wholly without jurisdiction and consequently, is illegal and bad in law as the impugned notice has been issued in violation of mandatory procedure prescribed under Sec. 148A of the Act and in absence of a valid and proper sanction as prescribed under Sec. 151 of the Act. ii) For issuance of an appropriate writ quashing notification S.O. 1703(E) (No.38//2021/F.No.370142/35/2020-TPL) dtd. 27/4/2021 issued by R-3 as ultra vires the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 dtd. 29/9/2020 as well as Article 14 of the Constitution of India, 1950. iii) For issuance of an appropriate writ quashing the preliminary order dtd. 25/10/2021 whereby the petitioner's objection dtd. 10/9/2021 and 22/10/2021 on the issue of assumption of jurisdiction has been rejected by the Assessing Officer (R-2) by a non-speaking and cryptic order passed only as a formal observance of the procedure laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) vs ITO and Others reported in (2003) 259 ITR 19. iv) For issuance of an appropriate writ quashing the notices under Sec. 143(2) dtd. 16/11/2021 by which the Assessing Officer (R-2) has assumed jurisdiction to assess/ reassess the alleged escaped income. v) For issuance of any other writ, order or direction which your Lordships may deem fit and proper in the facts and circumstances of the case." Petitioner in C.W.J.C. No. 2525 of 2022 has prayed for the following relief(s): "(i) Writ of and/or order and or directions in the nature of certiorari, prohibition, mandamus or any other appropriate writ, order or direction quashing impugned notice dtd. 30/6/2021 issued by respondent no. 1 under sec. 148 of the Act, 1961 and proceedings initiated pursuant thereto, and (ii) Writ of and/or order and/or direction in the nature of prohibition commanding Respondent no. 1 and Respondent no. 2 to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported notice under sec. 148 of the Act, 1961 and/or in any proceedings initiated there under for the Assessment Year 2017-18, and (iii) Writ or and/or order and or directions in the nature of certiorari, prohibition, mandamus or any other appropriate writ, order or direction declaring that the clause (a)(a) of notification no. 20/2021 an explanation thereto and the clause (a)(b) of notification no. 38/2021 and explanation thereto are ultra-vires the income tax act, 1961, the finance act, 2021 and taxation and other laws (relaxation and amendment of certain provisions) act, 2020, and (iv) Writ to award cost of litigation, and (v) Writ in the nature of mandamus or any other writ, order or direction, as deemed fit and proper in the facts and circumstances of the present case." Petitioner in C.W.J.C. No. 4933 of 2022 has prayed for the following relief(s): "i) For issuance of writ of certiorari or any other appropriate writ quashing the Notice under Sec. 148 of the Income Tax Act, 1961 ("the Act")dtd. 29/6/2021, for assessment year 2016-17 issued by the Income Tax Officer, Ward-3(1), Purnea (R-3) herein and also referred to as the "Assessing Officer" hereinafter) initiating proceedings for reassessment against the Petitioner as being wholly without jurisdiction and consequently, is illegal and bad in law as the impugned notice has been issued in violation of mandatory procedure prescribed under Sec. 148A of the Act and in absence of a valid and proper sanction as prescribed under Sec. 151 of the Act. ii) For issuance of an appropriate writ quashing notification S.O. 1703(E) (No.38//2021/F.No.370142/35/2020-TPL) dtd. 27/4/2021 issued by R-2 as ultra vires the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 dtd. 29/9/2020 as well as Article 14 of the Constitution of India, 1950. iii) For issuance of an appropriate writ quashing the preliminary order dtd. 29/7/2021 whereby the petitioner's objection dtd. 28/7/2021 on the issue of assumption of jurisdiction has been rejected by the Assessing Officer (R-3) by a non-speaking and cryptic order passed only as a formal observance of the procedure laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) vs ITO and Others reported in (2003) 259 ITR 19. iv) For issuance of an appropriate writ quashing the notices under Sec. 143(1) dtd. 22/11/2021 issued by R-3 and dtd. 8/3/2022, 14/3/2022 issued by R-5 by which the Assessing Officer (R-3 and R-5)) have assumed jurisdiction to assess/ reassess the alleged escaped income. v) For issuance of any other writ, order or direction which your Lordships may deem fit and proper in the facts and circumstances of the case." Petitioner in C.W.J.C. No. 5068 of 2022 has prayed for the following relief(s): "i) For issuance of writ of certiorari or any other appropriate writ quashing the Notice under Sec. 148 of the Income Tax Act, 1961 ("the Act")dtd. 29/6/2021, for assessment year 2017-18 issued by the Income Tax Officer, Ward-3(1), Purnea (R-3) herein and also referred to as the "Assessing Officer" hereinafter) initiating proceedings for reassessment against the Petitioner as being wholly without jurisdiction and consequently, is illegal and bad in law as the impugned notice has been issued in violation of mandatory procedure prescribed under Sec. 148A of the Act and in absence of a valid and proper sanction as prescribed under Sec. 151 of the Act. ii) For issuance of an appropriate writ quashing notification S.O. 1703(E) (No.38//2021/F.No.370142/35/2020-TPL) dtd. 27/4/2021 issued by R-2 as ultra vires the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 dtd. 29/9/2020 as well as Article 14 of the Constitution of India, 1950. iii) For issuance of an appropriate writ quashing the preliminary order dtd. 29/7/2021 whereby the petitioner's objection dtd. 28/7/2021 on the issue of assumption of jurisdiction has been rejected by the Assessing Officer (R-3) by a non-speaking and cryptic order passed only as a formal observance of the procedure laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) vs ITO and Others reported in (2003) 259 ITR 19. iv) For issuance of an appropriate writ quashing the notices under Sec. 142(1) dtd. 22/11/2021 issued by R-3 and dtd. 8/3/2022, 14/3/2022 issued by R-5 by which the Assessing Officer (R-3 and R-5)) have assumed jurisdiction to assess/ reassess the alleged escaped income. v) For issuance of any other writ, order or direction which your Lordships may deem fit and proper in the facts and circumstances of the case."
(2.) Learned counsel for the parties jointly pray that the present petitions be disposed of in terms of the directions dated 4th of May, 2022, issued by Hon'ble the Apex Court in Civil Appeal No. 3005/2022, titled as Union of India and Ors. Vs. Ashish Agarwal and other analogous cases. Ordered accordingly. Petitions stand disposed of in the aforesaid terms. Interlocutory Application(s), if any, shall stand disposed of. ;


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