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<h1>Petition allowed to challenge CBDT Instruction No.1/2023 authorizing notices based on prior decision; ss.148A(b) and 148 issues held covered</h1> HC allowed the petition. The court noted challenges to notices issued under ss.148A(b) and 148 were covered by the HC's prior decision, but directed that ... Reopening of assessment u/s 147 - Period of limitation - issuance of notices based on Abhisar Buildwell Pvt. Ltd. [2023 (4) TMI 1056 - SUPREME COURT] HELD THAT:- Instruction No. 1/2023 dated 23.08.2023 issued by the Central Board of Direct Taxes (CBDT) to the extent that it provides for issuance of notices under Section 147/148 of the Act in respect of cases disposed of by the appellate authorities by relying on the judgment in Abhisar Buildwell Pvt. Ltd. (supra). Revenue fairly states that insofar as the challenge to the notices issued under Section 148A(b) and Section 148 of the Act are concerned, the said issue is covered by the decision of this Court in ARN Infrastructures India Ltd.[2024 (9) TMI 1573 - DELHI HIGH COURT] He, however, submits that the challenge to the CBDT’s instruction (Instruction No. 1/2023) requires examination. Petitioner submits that he will confine the present petition to prayer (a) as set out above. Present petition is allowed. The Delhi High Court, in a writ petition challenging the impugned order dated 31.08.2024 under sections 148A(d) and 148 of the Income Tax Act and the CBDT Instruction No. 1/2023 dated 23.08.2023, addressed the petitioner's prayers for stay and restraint on proceedings. The petitioner contested the issuance of notices based on the Supreme Court's judgment in Pr. CIT v. Abhisar Buildwell Pvt. Ltd. The Revenue conceded that challenges to notices under Sections 148A(b) and 148 are governed by the Court's prior ruling in ARN Infrastructures India Ltd. v. ACIT (2024:DHC:7423-DB), but maintained that the CBDT instruction required further scrutiny. The petitioner limited the petition to seeking stay of the impugned notices. The Court allowed the petition, holding the impugned notices set aside, and disposed of the matter accordingly.
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