2025 (4) TMI 1682

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....tiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 17.05.2022 issued under section 148A(b) of the Act; b) Issue writ of certiorari or writ, order or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226 / 227 of the Constitution of India quashing impugned order dated 29.06.2022 passed under section 148A(d) and consequential proceedings initiated under section 148 of the Act; c) Issue writ of certiorari or writ, order or direction in the nature of mandamus, or any other appropriate writ, order or direction under Article 226 / 227 of the Constitution of India retraining the Respondents from c....

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....uch notices be construed as notices under Section 148A(b) of the Act with a further direction to the AOs to provide the information as required to be accompanied by the said orders. 4. In compliance of the directions issued by the Supreme Court in Union of India & Ors. v. Ashish Agarwal (supra), the AO provided the information to the petitioner on 17.05.2022 and the petitioner responded to the said notice on 31.05.2022. 5. Thereafter, the AO passed the order under Section 148A(d) of the Act on 29.07.2022 and issued the notice under Section 148 of the Act [the impugned notice]. The AO had proceeded to issue notice after approval of Principal Commissioner of Income Tax [PCIT] who is not the competent authority to grant such approval. Co....

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....hority who would grant approval for initiation of reassessment proceedings will be the Principal Commissioner or Principal Director or Commissioner or Director. However, if more than three (3) years from the end of the relevant AY have elapsed, the specified authority for according approval for reassessment shall be the Principal Chief Commissioner or Principal Director General or, where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General. *** *** *** 12.3. In these cases, there is no dispute that although three (3) years had elapsed from of the end of the relevant AY, the approval was sought from authorities specified in clause (i), as against clause (ii) of Secti....