Yogesh Agarwal v. Union of India and 2 Others

Court No. - 40

¶1Case :- WRIT TAX No. - 1616 of 2022 Petitioner :- Yogesh Agarwal Counsel for Respondent :- A.S.G.I.,Aditya Kant Sharma,Gaurav Mahajan,Krishna Agarawal Alongwith

¶2Case :- WRIT TAX No. - 104 of 2023 Petitioner :- Mukesh Kumar Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Parv Agarwal

¶3Case :- WRIT TAX No. - 106 of 2023 Petitioner :- Shiv Shakti Constructions, Through Its Partner Shri Mukesh Kumar Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Parv Agarwal

¶4Case :- WRIT TAX No. - 107 of 2023 Petitioner :- Kirti Singh Respondent :- Deputy / Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Parv Agarwal

¶5Case :- WRIT TAX No. - 110 of 2023 Petitioner :- Neeru Gupta Respondent :- Principal Chief Commissoner Of Income Tax Up East And Another Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal

¶6Case :- WRIT TAX No. - 111 of 2023 Petitioner :- Pawan Mangal Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶7Case :- WRIT TAX No. - 112 of 2023 Petitioner :- Pawan Mangal Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶8Case :- WRIT TAX No. - 114 of 2023 Petitioner :- Anant Raj Sewa Sansthan Respondent :- Union Of India And Another Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh

¶9Case :- WRIT TAX No. - 117 of 2023 Petitioner :- Prabha Khare Respondent :- Union Of India And 3 Others Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan

¶10Case :- WRIT TAX No. - 1199 of 2022 Petitioner :- Dhiraj Goel Counsel for Respondent :- A.S.G.I.,Arvind Nath Agrawal,Ashish Agrawal,Gaurav Mahajan

¶11Case :- WRIT TAX No. - 120 of 2023 Petitioner :- Shiv Shakti Constructions Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Parv Agarwal

¶12Case :- WRIT TAX No. - 1202 of 2022 Petitioner :- Priyank Garg Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Suyash Agarwal,Sr. Advocate Counsel for Respondent :- A.S.G.I.,Devendra Gupta,Gaurav Mahajan

¶13Case :- WRIT TAX No. - 1203 of 2022 Petitioner :- Priyank Garg (Huf) Respondent :- Income Tax, Officer Ward 1(2)(1) And Another Counsel for Respondent :- A.S.G.I.,Devendra Gupta,Gaurav Mahajan

¶14Case :- WRIT TAX No. - 1214 of 2022 Petitioner :- Saurav Goel Huf Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh

¶15Case :- WRIT TAX No. - 122 of 2023 Petitioner :- Neeru Gupta Respondent :- Principal Chief Commissioner Of Income Tax Up(East) And Another Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan

¶16Case :- WRIT TAX No. - 1248 of 2022 Petitioner :- Rakesh Kumar Agarwal Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Suyash Agarwal,Sr. Advocate Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta

¶17Case :- WRIT TAX No. - 1289 of 2022 Petitioner :- R.S. Overseas Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Manu Ghildyal

¶18Case :- WRIT TAX No. - 132 of 2023 Petitioner :- Rajat Baranwal Respondent :- Principal Chief Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal

¶19Case :- WRIT TAX No. - 1321 of 2022 Petitioner :- Arun Kumar Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Nishant Mishra Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan

¶20Case :- WRIT TAX No. - 134 of 2023 Petitioner :- Shahid Latif Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal

¶21Case :- WRIT TAX No. - 135 of 2023 Petitioner :- M/S. Vivek Ispat Udyog Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal

¶22Case :- WRIT TAX No. - 136 of 2023 Petitioner :- Shivang Jain Respondent :- Principal Commissioner Of Income Tax-1 And 2 Others Counsel for Petitioner :- Ashish Bansal

¶23Case :- WRIT TAX No. - 1392 of 2022 Petitioner :- Smt. Radha Rani Respondent :- Income Tax Officer -2(4) And Another Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan

¶24Case :- WRIT TAX No. - 142 of 2023 Petitioner :- Nidhi Jain Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal

¶25Case :- WRIT TAX No. - 1433 of 2022 Petitioner :- Subhash Kumar Gupta Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶26Case :- WRIT TAX No. - 145 of 2023 Petitioner :- Raj Kumar Respondent :- Principal Commissioner Of Income Tax-1 And 2 Others Counsel for Petitioner :- Ashish Bansal

¶27Case :- WRIT TAX No. - 1466 of 2022 Petitioner :- Pawanputra Hotels Resorts Private Limited Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta

¶28Case :- WRIT TAX No. - 1470 of 2022 Petitioner :- Dileep Khandelwal Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta

¶29Case :- WRIT TAX No. - 1477 of 2022 Petitioner :- Seema Gupta Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Gopal Verma,Manu Ghildyal

¶30Case :- WRIT TAX No. - 150 of 2023 Petitioner :- Charms India Orivate Limited Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal

¶31Case :- WRIT TAX No. - 1539 of 2022 Petitioner :- M/S Neelanjan Infrastructure Private Limited Counsel for Petitioner :- Kalpana Sinha,Sr. Advocate Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan,Manu Ghildyal

¶32Case :- WRIT TAX No. - 1546 of 2022 Petitioner :- Sanjay Kumar (Huf) Respondent :- Principal Commissioner Of Income Tax Kanpur And Another Counsel for Petitioner :- Ashish Bansal

¶33Case :- WRIT TAX No. - 157 of 2023 Petitioner :- Amit Kumar Garg Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Praveen Kumar

¶34Case :- WRIT TAX No. - 1571 of 2022 Petitioner :- Puran Chand Dawar Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Gopal Verma,Manu Ghildyal

¶35Case :- WRIT TAX No. - 1584 of 2022 Petitioner :- Dinesh Oils Limited Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶36Case :- WRIT TAX No. - 1585 of 2022 Petitioner :- Goldmohar Gramodyog Sansthan Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶37Case :- WRIT TAX No. - 1586 of 2022 Petitioner :- Dinesh Soaps And Detergents Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶38Case :- WRIT TAX No. - 1587 of 2022 Petitioner :- Dinesh Oils Limited Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶39Case :- WRIT TAX No. - 1589 of 2022 Petitioner :- Krishna Containers Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶40Case :- WRIT TAX No. - 1592 of 2022 Petitioner :- Dinesh Soaps And Detergents Counsel for Petitioner :- Abhinav Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan

¶41Case :- WRIT TAX No. - 161 of 2023 Petitioner :- Amit Garg Huf Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Praveen Kumar

¶42Case :- WRIT TAX No. - 163 of 2023 Petitioner :- Mrs. Meena Gupta Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Sudhanshu Kumar,Swapnil Kumar Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Manu Ghildyal,Sudarshan Singh

¶43Case :- WRIT TAX No. - 185 of 2023 Petitioner :- Ashish Agrawal Respondent :- Union Of India And 3 Others Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Nagendra Kumar Pandey

¶44Case :- WRIT TAX No. - 186 of 2023 Petitioner :- Ashish Agrawal Respondent :- Union Of India And 3 Others Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Nagendra Kumar Pandey

¶45Case :- WRIT TAX No. - 189 of 2023 Petitioner :- New Okhla Industrial Development Authority Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Abhinav Mehrotra Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Manu Ghildyal,Sudarshan Singh

¶46Case :- WRIT TAX No. - 202 of 2023 Petitioner :- Tara Chand Bansal Respondent :- Principal Chief Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal,Shalini Goel Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶47Case :- WRIT TAX No. - 215 of 2023 Petitioner :- Neeta Gupta Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Ankur Agarwal Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh

¶48Case :- WRIT TAX No. - 216 of 2023 Petitioner :- M/S Tulsi Hospital (India) Limited Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Ankit Singh,Anup Shukla Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Krishna Agarawal,Sudarshan Singh,Udai Chandani

¶49Case :- WRIT TAX No. - 232 of 2023 Petitioner :- Rupa Goel Respondent :- Principal Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal,Shalini Goel

¶50Case :- WRIT TAX No. - 233 of 2023 Petitioner :- Late Raj Kumar Goel Respondent :- Income Tax Officer And Another Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶51Case :- WRIT TAX No. - 269 of 2023 Petitioner :- Sanjay Gupta Respondent :- Income Tax Officer And 3 Others Counsel for Petitioner :- Suyash Agarwal,Sr. Advocate Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen Chandra Gupta

¶52Case :- WRIT TAX No. - 295 of 2023 Petitioner :- Gaurav Goel Respondent :- Income Tax Officer Ward And Another Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶53Case :- WRIT TAX No. - 296 of 2023 Petitioner :- Moon Goyal Respondent :- Assistant Commissioner Of Income Tax And Another

¶54Case :- WRIT TAX No. - 297 of 2023 Petitioner :- Kusum Agarwal Respondent :- Assistant Commissioner Of Income Tax And Another

¶55Case :- WRIT TAX No. - 298 of 2023 Petitioner :- Late Om Prakash Agarwal Respondent :- Assistant Commissioner Of Income Tax And Another

¶56Case :- WRIT TAX No. - 303 of 2023 Petitioner :- Vijay Kumar Ahuja Respondent :- Assistant Commissioner Of Income Tax And Another

¶57Case :- WRIT TAX No. - 304 of 2023 Petitioner :- Anil Sharma Respondent :- Principal Chief Commissioner Of Income Tax Kanpur And 2 Others Counsel for Petitioner :- Ashish Bansal,Shalini Goel

¶58Case :- WRIT TAX No. - 307 of 2023 Petitioner :- Anil Sharma Respondent :- Principal Chief Commissioner Of Income Tax Kanpur And 2 Others Counsel for Petitioner :- Ashish Bansal,Shalini Goel

¶59Case :- WRIT TAX No. - 329 of 2023 Petitioner :- Gaurav Gupta Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Ankur Agarwal Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal

¶60Case :- WRIT TAX No. - 330 of 2023 Petitioner :- Nitin Verma Respondent :- Income Tax Officer Ward1(2) (1) Meerut And Another

¶61Case :- WRIT TAX No. - 334 of 2023 Petitioner :- Navin Kumar Jain Respondent :- Income Tax Officer Ward 1(2)(1) Meerut And Another

¶62Case :- WRIT TAX No. - 337 of 2023 Petitioner :- Sachin Kumar Verma Respondent :- Income Tax Officer And Another

¶63Case :- WRIT TAX No. - 346 of 2023 Petitioner :- Savita Verma Respondent :- The Income Tax Officer And Another Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶64Case :- WRIT TAX No. - 347 of 2023 Petitioner :- Akhilesh Kumar Tiwari Respondent :- Income Tax Officer And Another

¶65Case :- WRIT TAX No. - 348 of 2023 Petitioner :- Savita Verma Respondent :- The Income Tax Officer And Another Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶66Case :- WRIT TAX No. - 350 of 2023 Petitioner :- Arti Verma Respondent :- Income Tax Officer And Another

¶67Case :- WRIT TAX No. - 351 of 2023 Petitioner :- St.Johns Society Respondent :- Union Of India And Another Counsel for Petitioner :- Dev Kaushik Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Krishna Agarawal,Sudarshan Singh

¶68Case :- WRIT TAX No. - 356 of 2023 Petitioner :- Mr Rajeev Garg Respondent :- Income Tax Officer And Another Counsel for Petitioner :- Vipul Dube Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan

¶69Case :- WRIT TAX No. - 361 of 2023 Petitioner :- M/S Shree Jee Associates Respondent :- Principal Chief Commissioner Of Income Tax And Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal

¶70Case :- WRIT TAX No. - 362 of 2023 Petitioner :- Asha Verma Respondent :- The Income Tax Officer And Another Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶71Case :- WRIT TAX No. - 363 of 2023 Petitioner :- M/S Lasa Mart Respondent :- Principal Commissioner Of Income Tax Bareilly And Another Counsel for Petitioner :- Shubham Agrawal

¶72Case :- WRIT TAX No. - 365 of 2023 Petitioner :- Madhu Agarwal Respondent :- Principal Chief Commissioner And Another Counsel for Petitioner :- Shubham Agrawal

¶73Case :- WRIT TAX No. - 376 of 2023 Petitioner :- M/S Cash Medical Store Respondent :- The Income Tax Officer And Another Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- Gaurav Mahajan,Manu Ghildyal

¶74Case :- WRIT TAX No. - 388 of 2023 Petitioner :- Deepaq Gupta Respondent :- Assistant Commisisoner Of Income Tax And Another Counsel for Petitioner :- Ankur Agarwal Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal

¶75Case :- WRIT TAX No. - 48 of 2023 Petitioner :- Madhu Agrawal Respondent :- Principal Commissioner Of Income Tax-1 And Another Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan,Manu Ghildyal

¶76Case :- WRIT TAX No. - 61 of 2023 Petitioner :- Pramod Kumar Tandon Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Abhinav Mehrotra,Yash Tandon Counsel for Respondent :- A.S.G.I.,Ashish Agrawal,Gaurav Mahajan,Nagendra Kumar Pandey

¶77Case :- WRIT TAX No. - 617 of 2023 Petitioner :- Pawan Singh Bundela Respondent :- Income Tax Officer And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Krishna Agarawal,Sudarshan Singh

¶78Case :- WRIT TAX No. - 673 of 2023 Petitioner :- Ram Bir Singh Respondent :- Income Tax Officer And 2 Others Counsel for Petitioner :- Shubham Agarwal Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh

¶79Case :- WRIT TAX No. - 688 of 2023 Petitioner :- Anil Sharma Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh

¶80Case :- WRIT TAX No. - 7 of 2023 Petitioner :- M/S Tack Exim Pvt. Ltd. Respondent :- Principal Commissioner Of Income Tax-1 And Another Counsel for Petitioner :- Sanyukta Singh,Shubham Agrawal

¶81Case :- WRIT TAX No. - 78 of 2023 Petitioner :- Siddharth Garg Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sudarshan Singh

¶82Case :- WRIT TAX No. - 97 of 2023 Petitioner :- Rajkumari Devi Respondent :- Principal Chief Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.

¶1Heard Sri Rahul Agarwal, learned counsel alongwith learned counsel Sri Suyash Agarwal, Dev Pathak, Sri Shubham Agarwal, Sri Yashonidhi Shukla, Sri Ashish Bansal, Sri Abhinav Mehrotra, Sri Amit Mahajan, Sri Nishant Mishra and Sri Vedika Nath, for the petitioners; Sri Navin Chandra Gupta, learned counsel for the respondent-Union of India and learned counsel Sri Gaurav Mahajan, Sri Krishna Agarwal, Sri Manu Ghildayal and Sri Ashish Agarwal, who have appeared on behalf of the Income Tax Department.

¶2This Bunch of writ petitions deals with similar issues and points of law and are, accordingly, dealt by this Court jointly.

¶3It is to be noted that the petitioners have come before this Court primarily against the order passed under Section 148(A)(d) of the Income Tax Act, 1961, wherein their objections to the initiation of reassessment proceedings under Section 148 have been rejected. It is also to be noted that the Supreme Court in Union of India vs. Rajeev Bansal reported in (2024) 167 taxmann.com 70 (SC) and Union of India vs. Ashish Agarwal reported in (2022) 138 taxmann.com 64, has finally decided the issue with regard to the validity of notices issued under Section 148 of the Income Tax, 1961 from 1st April, 2021 till 30th June, 2021.

¶4In light of the above, we are of the view that the orders passed under Section 148(A)(d) of the Income Tax, 1961, in all the above matters and any other consequential proceedings, are required to be quashed and set aside with a direction upon the Assessing Officer to allow the petitioners to once again file objections, and thereafter, dispose of the objections in terms of the law laid down by the Supreme Court in Ashish Agarwal (supra) and Rajeev Bansal (supra). The petitioners shall be at liberty to raise new objections, including jurisdictional ones and rely upon other judgments of the Apex Court as applicable. These objections should be filed by the petitioners within a period of four weeks. The authority shall thereafter grant an opportunity of hearing to the petitioners and pass orders in accordance with law.

¶5We make it clear that the assessee shall also be at liberty to pursue all the rights and remedies in accordance with law, except the issues that have been concluded in the judgments of Ashish Agarwal (supra) and Rajeev Bansal (supra).

¶6With regard to the orders passed under Section 148(A)(d) of the Income Tax Act, 1961 that may have been passed beyond time as observed by the Supreme Court in paragraphs 112, 113 and 114 of Rajeev Bansal (supra), we make it clear that the observations made therein shall apply.

¶7With the above observations and directions, all the writ petitions are disposed of. Order Date :- 28.4.2025 Imroz [Dr. Y.K. Srivastava, J.] [Shekhar B. Saraf, J.] High Court of Judicature at Allahabad High Court of Judicature at Allahabad