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Court quashes Income Tax Act notice, deems parts of notifications ultra vires. Writ petition allowed. The court quashed the notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, based on a precedent set by a previous ...
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Court quashes Income Tax Act notice, deems parts of notifications ultra vires. Writ petition allowed.
The court quashed the notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, based on a precedent set by a previous judgment. Additionally, certain parts of the notifications provided by Respondent No. 3 were declared ultra vires in the same judgment, addressing the petitioner's concerns. The court allowed the writ petition, disposing of the pending application and granting the petitioner the right to seek remedies if further steps by the respondents caused grievance.
Issues: 1. Writ petition challenging notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16. 2. Legality of 'Explanation' in Notifications S.O. 1432(E) and S.O. 1703(E) issued by Respondent No. 3.
Analysis:
Issue 1: The petitioner filed a writ petition seeking to quash the notice dated 29.06.2021 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-16. The court heard arguments from both parties and noted that the issue raised in the petition was similar to a previous judgment by a Division Bench of the same court. The respondents did not dispute this position. After examining the judgment referred to by the petitioner, the court found merit in the submission and proceeded to quash the impugned notice dated 29.06.2021 issued by Respondent No.1 under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-16. The court's decision was based on the precedent set by the earlier judgment.
Issue 2: Regarding the legality of the 'Explanation' provided in Notifications S.O. 1432(E) and S.O. 1703(E) issued by Respondent No. 3, the court noted that the Division Bench in the previous judgment had declared certain parts of the notifications as ultra vires. As a result, the relief sought by the petitioner in relation to these explanations was considered addressed by the previous judgment. The court stated that no further orders were required to be passed in this regard. However, the court clarified that if the law permitted the respondents to take further steps in the matter, they were at liberty to do so. The petitioner was also granted the right to seek remedies available in law if any further steps taken by the respondents caused grievance or a new cause of action. The writ petition was allowed, and the pending application was disposed of accordingly.
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