“Section 148 controversy likely to be decided in favour of the Revenue”

Section 148 controversy appears to have been finally settled with the closure of the hearing in the case.

As against the normal expectation, the issue is now decided by the Hon’ble supreme court in favour of the Revenue.

With this, order of all the High courts may be undone.

If the courtroom discussion are to be believed, earlier section 148 notice shall be treated as notice under 148A notice.

The hearing is closed by the Hon’ble Supreme court and is now reserved for final order. It is expected that the order will be passed in the Next fortnight. The discussion amongst the arguing team of advocates suggests that the Hon’ble Court may invoke Article 142 to validate the notices issued earlier u/s 148.

The present pronouncement is now expected to create another round of chaos and litigation. There will be lot  many cases where the proceeding has almost become time barred. The courts will now again be flooded with the new set of writ petitions.

The copy of the Supreme court case closure order is as under:

 

Section 148 controversy, decided by Supreme Court in favour of Revenue