2022 (6) TMI 1282

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....Ms. Lavanya Gadodia, Advocate For the Resp-Dept.: Mr. Rahul Lamba, Advocate, Ms. Amrita Sinha, Advocate, Mr. Prashant Pallav, ASGI & Mr. Prabhat Kr. Sinha, CGC ORDER All these writ petitions were tagged together as they raise common issues. The notices under un-amended section 148 of the Income Tax Act, 1961 are under challenge in these writ petitions on the ground that they are not sustainable in law having been issued after 01.04.2021 i.e. after the amendment to the Income Tax Act, 1961 by the Finance Act, 2021 introducing new provision i.e. Section 147 to 151 which came into force w.e.f. 01.04.2021. Reference may be made to the interim order dated 16.02.2022 passed in W.P.(T) No. 5376 of 2021 and other analogous cases. This Court ta....

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....all govern all the order passed by the various High Courts on similar issues. The operative directions of the Apex Court contained at Para 10 to 12 of the judgment are being quoted here under: "10.In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under: - (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have b....

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....e. 11. The present order shall be applicable PAN INDIA and all judgments and orders passed by different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which simi....

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....er Section 148A, the assessing officer may issue notice under section 148 (as substituted). The Apex Court has also made it clear that all defences which may be available to the assesees including those available under Section 149 of the I.T. Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available. The order has been made available Pan India and also applies to pending proceedings before various High Courts. Since a time limit of thirty days has been prescribed for the assessing officer to provide information and materials relied upon by the Revenue to the respective assessees so that the assessees can reply to the show cause noti....