Reassessment notices under the amended Income-tax Act were set aside as covered by the Court's earlier binding ruling.

Writ petitions challenging reassessment orders under Section 148A(d) and consequential notices under Section 148 of the Income-tax Act were allowed because they were covered by the Court's earlier binding decision, and the respondent did not dispute that position. The Court followed that prior view that such reassessment actions for the relevant assessment years could not be sustained, with the impugned notices and orders therefore not surviving. The remaining questions of law were left undecided.

---

---

Issues: Whether the writ petitions challenging the orders under Section 148A(d) and the consequential notices under Section 148 of the Income-tax Act, 1961 for the relevant assessment years were liable to be allowed in view of the earlier judgment of the Court, and whether the other questions of law required adjudication.

Analysis: The petitions were stated to be covered by the Court's earlier decision, and the respondent did not dispute that position. The earlier decision had held that reassessment actions under Section 148A(d) and the consequential notices under Section 148 of the amended 1961 Act for the relevant assessment years could not be sustained. The present order followed that binding view and noted that the remaining questions of law were not being decided.

Conclusion: The writ petitions were allowed in terms of the earlier judgment, and the impugned reassessment actions did not survive.

---