IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.21391 of 2021

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Bhola Ram Agro Industries Private Limited situated at - 404, N.P Center,

New Dakbanglow Road, District - Patna through its Managing Director, Ajay

Kumar Goyanka, aged about 52 years, Gender - Male, Son of Satya Narain

Goyanka, Resident of - C/o - Satya Narain Goyanka, Grater Kailash - 2,

Police Station and Post Office - Grater Kailash, South Delhi, District - Delhi.

... ... Petitioner/s

Versus

1.

Union of India through Secretary Revenue, New Delhi.

2.

The Central Board of Direct Taxes through its Chairman, New Delhi.

3.

The Principle Chief Commissioner, Income Tax, Central Revenue Building,

Virchand Patel Path, Patna.

4.

The Principal Commissioner/Commissioner-2, Income Tax, Central Revenue

Building, Veerchand Patel Path, Patna.

5.

The Joint Commissioner of Income Tax, Range - 2, LokNayak Bhavan,

Dakbanglow, Patna.

6.

The Income Tax Officer, Ward 2 (1), Patna.

... ... Respondent/s

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Appearance :

For the Petitioner/s

:

Mr. Krishna Mohan Mishra, Advocate

Mr. Prasoon Kumar, Advocate

For the Respondent/s

:

Dr. K. N. Singh, ASG

Mrs. Archana Sinha, Advocate

Mr. Kumar Priya Ranjan, Advocate

Mr. Sanjeev Kumar, Advocate

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CORAM: HONOURABLE THE CHIEF JUSTICE

and

HONOURABLE MR. JUSTICE S. KUMAR

ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 05-05-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

“i. To quash the explanation of clause (A) (a) of

notification no. 20 of 2021 [FNo. 370142/35/2020-

TLP] dated 31.03.2021 and explanation to notification

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no. 38/2021 [F No. 370142/35/2020-TPL] dated

27.04.2021 as the said explanation is against the

provision of income tax act and also unconstitutional in

view of the fact that the explanation appended in said

notification are against the newly amended provision

under section 149 and 151 of the Income Tax Act. (13

of 2O21)

ii. To quash and set aside the notice issued by

respondent assessing officer under section 148/147 of

the income tax act because the said notice is against

section 149 and 151 which amended and substituted by

the Finance Act, 2021, applicable from 01.04.2021.

iii. To hold and declare that the notice under

section 148/147 issued by the respondent assessing

officer under notification number 20 of 2021 dated

31.03.2021 and notification no. 38 of 2021 dated

27.04.2021 under Taxation and other law (relaxation of

certain provision) Act, 2020 (herein after referred as

enabling Act) is bad, illegal and unconstitutional in

view of the fact that the notification issued as above

has become dead after coming into force, Finance Act,

2021, as such, proceeding cannot be initiated for re-

assessment as per the provision of enabling Act, 2O2O.

iv. To hold and declare that the enabling

provision of law 2020 and the notification issued

therein for extension of period of notice is ultra virus

and unconstitutional because the said enabling

provision and notification is against the provision of

income tax act, 2021, as such, notice issued on the

strength of such notification and enabling provision is

bad and illegal.

v. To hold and declare that the notice issued

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under section 148 dated 28.06.2021 for the assessment

year 2013-14 is bad and illegal in view of the fact that

the assessing officer has no reason to believe within the

meaning of the Act that the petitioner have suppressed

income within the meaning of the Income Tax Act.

vi. To issue any other writ/writs, order/orders,

direction/directions as your honour deemed fit and

proper.”

Learned counsel for the parties jointly pray