2022 (2) TMI 1413

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....Mr. Y.J. Dastoor, Ld. ASG., Mr. Madhu Jana. For the UOI : Mr. Sudipto Kumar Mazumdar, Mr. Sanjay Mazoomdar. ORDER 1. Heard Learned Counsel appearing for the parties. 2. In view of involvement of common question of law and similarity of facts in all these Writ Petitions, with the consent of the parties all these Writ Petitions have been heard together and are being decided by the present common....

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....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 respondent Income Tax Authority concerned under Section 148 of the Income Tax Act, assessees/petitioners have also sought relief by way of a declaration declaring Explanations A(a)(ii)/A(b) to the Notification No. 20 [S....

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.... 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 assessees/petitioners on 30.09.2021 and order of Rajasthan High Court dated 25th November, 2021 in the case of Bpip Infra Private Limited -vs.- Income Tax Officer, Ward 4 (1), Jaipur (S. B. Civil Writ Petition No. 13297/2021) and the orde....