2022 (5) TMI 1472

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....1 of 2022, 5742 of 2022, 5743 of 2022, 5744 of 2022, 5745 of 2022, 5747 of 2022, 5748 of 2022 And. Ors - -<br>Income Tax<br>K.R. Shriram And N.R. Borkar, JJ. Writ Petition Nos. 5749 of 2022, 5750 of 2022, 5751 of 2022, 5752 of 2022, 5753 of 2022, 4862 of 2022, 4863 of 2022, 4864 of 2022, 4866 of 2022, 4868 of 2022, 4869 of 2022, 4872 of 2022, 5031 of 2022, 5032 of 2022, 5559 of 2022 Mr. Govi....

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....t Tax No.524 of 2021 and other Writ Tax Petitions. The order also covers the judgments passed by various other High Courts including this court in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors. [Writ Petition No.1334 of 2021 dated 29th March, 2022] 2. The Hon'ble Apex Court has in paragraph no.10 passed the following directions : ....

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....e respective assessees information and material relied upon by the Revenue, so that the assessees can reply to the show-cause notices within two weeks thereafter; (ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-&agrave;-vis those notices which have been issu....