2022 (3) TMI 484

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....>Md. Nizamuddin, J. Mr. Avra Mazumdar Mr. Soumitra Choudhury Sk. Md. Bilwal Hossain Mr. Bhaskar Sengupta Mr. Kausheya Roy Mr. Brijesh Kumar Singh Mr. Binayak Gupta ...for the petitioners Mr. Manabendranath Bandyopadhyay Mr. Madhu Jana ....for the respondents ORDER Heard learned counsel appearing for the parties. In view of involvement of common question of law and similarity of fact....

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....ril 2021 before issuance of notices under section 148 of the 1961 Act on or after 1st April 2021. Issues arising in all the present writ petitions are purely legal, and in all these writ petitions the assessees/petitioners have sought relief of quashing of the impugned re-assessment notices issued post-31st March 2021 by the respondents-income tax authorities concerned under section 148 of the ....

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....lved in these writ petitions are covered by the decision of the Division Bench of the Allahabad High Court dated September 30, 2021 in the case of Ashok Kumar Agarwal-vs-Union of India, through its Revenue Secretary, North Block & Ors. (Writ Tax No. 524/2021) decided in favour of the assessees/petitioners, and an order of Rajasthan High Court dated November 25, 2021 in the case of Bpip Infra Priva....