Oral Order

A.S. Supehia, J.

1. At the outset, learned advocate appearing for the respective parties have submitted that the issue raised in the present writ petition is squarely covered by the decision of this Court dated 05.05.2022 passed in Special Civil Application No.1625 of 2022 and allied matters and the decision rendered in the case of Union of India and Ors. vs. Ashish Agarwal, (2022) 444 ITR 1 (SC).

2. Learned Senior Standing Counsel Mr.Bhatt has tendered a photocopy of the E-mail dated 15.09.2026 written by him to the respondent authority. The same is ordered to be taken on record.

3. Learned advocate Mr.Jain has also submitted that the writ petition may be disposed of in terms of the decision of this Court dated 05.05.2022 passed in Special Civil Application No.1625 of 2022 and allied matters

4. The relevant extract of the said order dated 05.05.2022 is reproduced as under:

          "2 All the captioned writ applications are ordered to be disposed of in view of the recent pronouncement of the Supreme Court in the case of Union of India and others vs. Ashish Agarwal (Civil Appeal No.3005 of 2022 and allied appeals decided on 4th May 2022). We quote the relevant observations made by the Supreme Court as under:

          "10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under: -

          (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter;

          (ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-a-vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required;

          (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted);

          (iv) All defences which may be available to the assesses including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available.

          11. The present order shall be applicable PAN INDIA and all judgments and orders passed by different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge.

          12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only. All these appeals are accordingly partly allowed to the aforesaid extent. In the facts of the case, there shall be no order as to costs."

          3In view of the aforesaid, all the writ applications stand disposed of in terms of the aforesaid order passed by the Supreme Court.

          4We clarify that in any particular matter if there is any other issue other than Section 148 of the Income Tax Act, 1961, then we reserve the liberty in favour of that particular writ applicant to file a fresh writ application in accordance with law."

5. Thus, as suggested by the learned advocates appearing for the respective parties, the present writ petition is disposed of in view of the aforesaid decision.