Notices Under Section 148A(b) & Orders Under 148A(d) Unsustainable Due to Non-Compliance, Court Rules

The court set aside the notices under Section 148A(b) and orders under Section 148A(d) of the Act, declaring them unsustainable due to non-compliance with CBDT instructions and lack of issuing officer details. The judgment aligned with a similar decision in LSR Medical Pvt. Ltd. vs DCIT Circle 13(1) & Anr. The court granted the revenue the liberty to initiate proceedings lawfully, and pending applications were disposed of accordingly.

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Issues:
The judgment involves the legality of notices under Section 148A(b) of the Act and orders under Section 148A(d) of the Act, focusing on the time limits and compliance with CBDT instructions.

Issue 1 - Legality of Notices and Orders:
The petitioners challenged the notices dated 02.06.2022 under Section 148A(b) of the Act, arguing that they lost efficacy after 03.06.2022, rendering the subsequent orders under Section 148A(d) of the Act invalid.

Issue 2 - Compliance with CBDT Instructions:
The judgment referred to Instruction No. 1/2022 issued by the CBDT after the Supreme Court's ruling in Union of India vs Ashish Aggarwal. The instructions clarified the procedure for providing information and material to assessees within specified time limits.

Judgment Details:
The judgment highlighted that the impugned notices under Section 148A(b) of the Act, mailed after 03.06.2022, contravened both the CBDT instructions and Section 282A of the Act by lacking details of the issuing officer. Consequently, the notices in question were deemed unsustainable.

In a related case, LSR Medical Pvt. Ltd. vs DCIT Circle 13(1) & Anr, a co-ordinate bench of the court allowed a writ petition based on similar grounds, further supporting the decision in the present case.

Therefore, the judgment set aside the notices under Section 148A(b) of the Act and orders under Section 148A(d) of the Act, granting liberty to the revenue to proceed lawfully. Subsequently, the pending applications were also disposed of in light of the decision.

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