Point of Law : No justification for taking the contempt petition off the list of the High Court, albeit with permission granted for its re-listing.

JUDGMENT :

1. Heard Sri Abhinav Mehtotra, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the Income Tax Department.

Order on Amendment Application No.02 of 2022 dated 18.04.2022

2. With the consent of the learned counsel for the parties, amendment application is allowed. Necessary amendment be carried out during the course of the day.

The applicant is also permitted to correct the Assessment Year in the prayer clause of the amendment application.

Order on Writ Petition

3. This writ petition has been filed praying for the following relief:-

"(a) Issue a writ, order or direction in the nature of certiorari quashing the order dated 19.03.2022 passed by the respondent revenue rejecting the objections taken by petitioner on the matter concerning "issue" of notice under Section 148 of the Income Tax Act.

(b) Issue a writ, order or direction in the nature of certiorari quashing the notice under Section 148 of Income Tax Act, as also the Sanction, authorizing the issuance of such notice, both even dated 31.03.2021; and the connected proceeding for reassessment of Income for A.Y. 2013-14.

(c) That, this Hon'ble Court be pleased to issue a writ, order or direction in the nature of certiorari, quashing the impugned order of Assessment for A.Y. 2013-14, dated 29.03.2022, bearing DIN ITBA/AST/S/147/2021-22/1041898744(1), passed by Assessing Officer."

4. On 18.04.2022, this writ petition was heard at length and following order was passed.

1. Heard Shri Abhinav Mehrotra, learned counsel for the petitioner, Shri Gaurav Mahajan, learned Senior Standing Counsel for the respondent nos. 2, 3 and 4 and Shri Arvind Kumar Goswami, learned Central Government Standing Counsel for the respondent no. 1.

2. This writ petition has been filed praying for the following relief:

"(a) Issue a writ, order or direction in the nature of certiorari quashing the order dt. 19.03.2002 passed by the respondent revenue rejecting the objections taken by petitioner on the matter concerning "issue" of notice under Section 148 of the Income Tax Act.

(b) Issue a writ, order or direction in the nature of certiorari quashing the notice under Section 148 of the Income Tax Act, as also the sanction, authorising the issuance of such notice, both even dt. 31.03.2021; and the connected proceedings for reassessment of income for A.Y. 2013-14."

3. The petitioner has earlier filed Writ Tax No. 171 of 2022 which was disposed of by order dated 10.3.2022 as under:

"Heard Sri Abhinav Mehrotra, learned counsel for the petitioner, learned A.S.G.I. for the Union of India - respondent No.1 and Sri Gaurav Mahajan, learned senior standing counsel for the Income Tax Department - respondent Nos.2 and 3.

All the learned counsels for the parties jointly state that the question of issuance of notice has been decided today by this court in Writ Tax No.78 of 2022 (Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India and 2 others). They jointly state that since the petitioner has raised objection before the Assessing Authority on the point of issue of notice which is pending disposal before the Assessing Authority, therefore, the Assessing Authority may be directed to decide the objection in accordance with law after considering the judgment in the case of Daujee Abhushan Bhandar Pvt. Ltd. (supra).

In view of the aforesaid, the writ petition is disposed of directing the respondent-authority concerned to decide the objection of the petitioner against the notice under Section 148 of the Act, 1961, in accordance with law on the point of date of issuance of notice."

4. Thereafter, the respondent no. 4 has passed the impugned order in which it observed as under:

"Further, Hon'ble Allahabad High Court has quashed such notices issued u/s 148 on or after 01.04.2021. But the Department has filed SLP before Hon'ble Supreme Court on this issue. Therefore, till the outcome of the issue pending before Hon'ble Court, it cannot be said that the notice is not valid. Therefore, your objections have no forc