2024 (6) TMI 694

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....nts ORDER 1. The present writ petition has been filed, inter alia, questioning the jurisdiction and/or authority of the jurisdictional officer to issue the notice dated 26th April, 2023 under Section 148 of the Income Tax Act, 1961 as amended by Finance Act, 2021, (hereinafter referred to as the "said Act"). 2. Mr. Shraff, learned advocate representing the petitioner, by placing before th....

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....assessment proceeding had commenced pursuant to the aforesaid notice dated 29th March, 2021 and the same having already been concluded by passing the assessment order dated 30th March, 2022 read with Sections 144 and 147 of the said Act, no further notice under Section 148 of the said Act, in respect of the selfsame assessment year could have been issued on the petitioner. In support of his conten....

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....ote of the amended provisions of Section 149 of the said Act, including the jurisdictional issue involved, I am of the view that the writ petition should be heard. Further since, the petitioner has been able to make out a prima facie case, all further proceeding in connection with the notice issued under Section 148 of the said Act, for the assessment year 2016-17 dated 26th April, 2023 shall rema....