ASHOK KUMAR AGARWAL Vs. UNION OF INDIA
LAWS(ALL)-2021-9-208
HIGH COURT OF ALLAHABAD
Decided on
September 30,2021
ASHOK KUMAR AGARWAL
Appellant
VERSUS
UNION OF INDIA
Respondents
Referred Judgements :-
ASWINI KUMAR GHOSE INCORPORATED LAW SOCIETY CALCUTTA HIGH COURT INTERVENERS VS. ARABINDA BOSE [REFERRED TO]MEMON ABDUL KARIM HAJI TAYAB CENTRAL CUTLERY STORES VERAVAL VS. DEPUTY CUSTODIAN GENERAL NEW DELHI [REFERRED TO]
H H MAHARAJADHIRAJA MADHAV RAO JIVAJI RAO SGINDIA BAHADUR OF GWALIOR H H MAHARAJADHIRAJA MAHARANA SHRI BHAGWAT SINGHJI BAHADUR OF UDAIPUR COL H H BRARBANS SARAMAUR RAJA I RAJAGAN SIR PRATAP SINGH MALVENDRA BAHADUR COL RAJA SURINDER SINGH BAHADUR VS. UNION OF INDIA [REFERRED TO]
SUKHDEV SINGH THE OIL AND NATURAL GAS COMMISSION THE L 1 C LIMITED THE INDUSTRIAL FINANCE CORPN EMPLOYEES ASSOCIATION VS. BHAGATRAM SARDAR SINGH RAGHUVANSHI:THE ASSOCIATION OF CLASS II OFFICERS 0 N G C:SHYAM LAL SHARMA:THE INDUSTRIAL FINANCE CORPN [REFERRED TO]
A K ROY THAN SINGH TYAGI DR VASANTKUMAR PANDIT VS. UNION OF INDIA [REFERRED TO]
STATE OF KARNATAKA VS. H GANESH KAMATH [REFERRED TO]
GENERAL OFFICER COMMANDING IN CHIEF VS. SUBHASH CHANDRA YADAV [REFERRED TO]
STATE OF ANDHRA PRADESH VS. MCDOWELL AND CO [REFERRED TO]
A B KRISHNA VS. STATE OF KARNATAKA [REFERRED TO]
A G VARADARAJULU VS. STATE OF TAMIL NADU [REFERRED TO]
KOLHAPUR CANESUGAR WORKS LIMITED VS. UNION OF INDIA [REFERRED TO]
ASSAM COMPANY LIMITED VS. STATE OF ASSAM [REFERRED TO]
SYNDICATE BANK VS. PRABHA D NAIK [REFERRED TO]
GKN DRIVESHAFTS INDIA LIMITED VS. INCOME TAX OFFICER [REFERRED TO]
STATE OF MADHYA PRADESH VS. KEDIA LEATHER AND LIQUOR LIMITED [REFERRED TO]
GOVT OF INDIA VS. INDIAN TOBACCO ASSOCIATION [REFERRED TO]
DILIP KUMAR GHOSH VS. CHAIRMAN [REFERRED TO]
GAMMON INDIA LTD VS. SPL CHIEF SECRETARY [REFERRED TO]
KULDIP NAYAR VS. UNION OF INDIA [REFERRED TO]
PTC INDIA LTD VS. CENTRAL ELECTRICITY REGULATORY COMMISSION [REFERRED TO]
BHANUMATI VS. STATE OF UP [REFERRED TO]
STATE OF M P VS. RAKESH KOHLI [REFERRED TO]
UNION OF INDIA VS. S SRINIVASAN [REFERRED TO]
C B RICHARDS ELLIS MAURITIUS LTD VS. ASSISTANT DIRECTOR OF INCOME TAX [REFERRED TO]
CHAIRMAN AND MANAGING DIRECTOR FCI AND ORS. VS. JAGDISH BALARAM BAHIRA AND ORS. [REFERRED TO]
GOTTUMUKKALA VENKATA KRISHAMRAJU VS. UNION OF INDIA & ORS [REFERRED TO]
UNION OF INDIA VS. EXIDE INDUSTRIES LIMITED [REFERRED TO]
RAMESH KYMAL VS. SIEMENS GAMESA RENEWABLE POWER PRIVATE LIMITED [REFERRED TO]
JUDGEMENT
SAUMITRA DAYAL SINGH,J. -
(1.)Heard Sri Rakesh Ranjan Agarwal, learned Senior Advocate, assisted by Sri Suyash Agarwal, Sri Shambhu Chopra, learned Senior Advocate, assisted by Ms. Mahima Jaiswal, Sri Abhinav Mehrotra, Sri Akhilesh Kumar along with Sri Ashish Bansal, Sri Divyanshu Agarwal along with Sri Ankit Saran, Sri Deepak Kapoor along with Sri Shubham Agarwal, Sri V.K. Sabarwal and Shri R.B. Gupta along with Sri Rishi Raj Kapoor, Sri Shakeel Ahmad, Sri Parv Agarwal, Sri Salil Kapoor along with Sri Anuj Srivastava and Ms Soumya Singh alongwith Sri Satya Vrat Mehrotra, Sri Ankur Agarwal, Sri Krishna Deo Vyas, Sri Ashok Shankar Bhatnagar and Sri Harshul Bhatnagar, Sri Pranchal Agarwal, Sri V.K. Sabharwal, Sri R.B. Gupta, Ms. Shalini Goel and Ms. Rupal Agarwal, learned counsel for the petitioners; Sri Shashi Prakash Singh, learned Additional Solicitor General of India assisted by Sri Gopal Verma, Sri Dinesh Kumar Mishra, Sri Gaya Prasad Singh, Sri Sudarshan Singh, Sri Santosh Kumar Singh Paliwal, Sri Ajai Singh, Sri Gaurav Kumar Chand and Sri Krishna Agarwal, learned counsel appearing for the Union of India; Sri Gaurav Mahajan, Sri Praveen Kumar, Sri Krishna Agarwal, Sri Ashish Agarwal and Sri Manu Ghildyal, learned Standing Counsel for the revenue authorities.
(2.)This writ petition along with the other petitions mentioned in paragraph 4 below, have been filed by individual petitioners, to challenge initiation of re-assessment proceedings under Sec. 148 of the Income Tax Act, 1961 for different assessment years. All reassessment proceedings have been initiated upon notices issued after the date 1/4/2021.
(3.)These petitions had been entertained and interim protection granted. Pursuant to earlier orders passed in the leading petitions - Writ Tax Nos. 524 of 2021 and 521 of 2021 and other matters, the revenue and the Union of India were required to file counter affidavits in those cases. Copies of such counter affidavits were, under a direction of this Court, served on all learned counsel for the petitioners. Replies by way of rejoinder affidavits have also been received in some of the cases. Those affidavits thus filed, have been read in all the writ petitions.
(2.)This writ petition along with the other petitions mentioned in paragraph 4 below, have been filed by individual petitioners, to challenge initiation of re-assessment proceedings under Sec. 148 of the Income Tax Act, 1961 for different assessment years. All reassessment proceedings have been initiated upon notices issued after the date 1/4/2021.
(3.)These petitions had been entertained and interim protection granted. Pursuant to earlier orders passed in the leading petitions - Writ Tax Nos. 524 of 2021 and 521 of 2021 and other matters, the revenue and the Union of India were required to file counter affidavits in those cases. Copies of such counter affidavits were, under a direction of this Court, served on all learned counsel for the petitioners. Replies by way of rejoinder affidavits have also been received in some of the cases. Those affidavits thus filed, have been read in all the writ petitions.
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