2022 (6) TMI 601

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....of 2022 With W.P (T) No. 1596 of 2022 - -<br>Income Tax<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner: Mr. Sumeet Gadodia, Advocate For the Resp.-Union of India: Mr. Gautam Kumar, C.G.S.C For the Resp.-I.T Department: Mr. Rahul Lamba, Advocate ORDER In both the writ petitions, the impugned notices issued under unamended section 1....

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....sment undertaken thereunder would necessarily be without jurisdiction and void. 2. Learned counsel for the petitioner has referred to the judgment rendered by the Apex Court dated May 04, 2022 in the case of Union of India and others versus Ashish Agarwal in Civil Appeal No. 3005/2022 and analogous Civil Appeals reported in [2022 SCC OnLine SC 543]. Learned counsel for the petitioner has relied....

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....mended section 148-A of Income Tax Act. 3. Learned counsel for the Respondent Income Tax Department submits that reliance upon the judgment of the Apex Court to support the plea of invalidity of the proceedings initiated pursuant to the notice dated 31.03.2021, would not come to the rescue of the petitioner since the Apex Court in the case of Ashish Agarwal (Supra), while exercising power under....

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.... and there is nothing on record to show that they were issued after 31.03.2021 and on the contrary, the assessment order as also the impugned notices themselves shows that they were signed and issued on 31.03.2021, such a plea could not come to the aid of the petitioner. Since the assessment order has already been passed, petitioner should avail the remedy of appeal under the Income Tax Act, 1961.....