2022 (7) TMI 1056

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....ORDER Heard learned advocates appearing for the respective parties. By this writ petition, petitioner has challenged the impugned notice under section 148 of the Income Tax Act, 1961 (old Act) which was issued post-31st March 2021 by contending that the present case should be governed by the newly amended provisions relating to proceeding under section 147 of the Income Tax Act, 1961 and the for....

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..../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 been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or ....

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....ncerned Assessing Officers to hold any enquiry, if required; (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue under section 148 (as substituted); (iv) All defences which may be available to the assessees including those availabl....

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....ly 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge. 12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particula....