2025 (7) TMI 977

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....the Respondent Through: Mr Puneet Rai, SSC with Mr Gibran Naushad, Mr Rishabh Nangia and Mr Ashvini Kumar, JSCs. VIBHU BAKHRU, J. (ORAL) 1. The Petitioner has filed the present Petition impugning a notice dated 15.04.2024 issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of Assessment Year [AY] 2016-17. The impugned notice was issued pursuant to an order dated 15.04.2....

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....ions of" 149(1)(b) of the old regime. Thus, a notice could be issued under Section 148 of the new regime for assessment year 2021-2022 and before only if the time limit for issuance of such notice continued to exist under Section 149(1)(b) of the old regime. *** *** *** 49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed unde....

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.... proviso limits the retrospective operation of Section 149(1)(b) to protect the interests of the assesses." 2. In terms of the first proviso to Section 149 of the Act, issuance of notice under Section 148 of the Act is proscribed if such a notice could not be issued under Section 148 of the Act for that period. Prior to the amendments introduced to Sections 147 to 151 of the Act, a notice under....

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....9. In Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward 25(3) Delhi & Ors. (supra) this court allowed the petition filed by the petitioner being W.P.(C) No. 1006/2023 on 05.01.2024 and set aside the notice dated 26.07.2022. 10. It is apparent from the above that the notice issued under Section 148 of the Act in the earlier round was set aside on the ground that the AO had not f....