2021 (9) TMI 1580

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.....P.(C) 9342/2021, W.P.(C) 9348/2021, W.P.(C) 9350/2021, W.P.(C) 9351/2021, W.P.(C) 9353/2021, W.P.(C) 9356/2021, W.P.(C) 9379/2021. The Maa Saraswati Co-Operative Thrift And Credit Society Ltd., T R Chawla And Sons -Huf-, The Maa Saraswati Co-Operative Thrift And Credit Society Ltd., T R Chawla And Sons -Huf-, Rajiv Maheshwari, Surender Kumar Agarwal, Surender Kumar Agarwal, Rajinder Kaur, Siddheshwari Tradex Private Limited Successor Of Danta Enterprises Private Limited, Siddheshwari Tradex Private Limited Successor Of Glebe Trading Private Ltd., M/S Vrinda Farms Private Limited, M/S. Ashlar Securities P Ltd, M/S Ashlar Securities P, Deepak Goel, Amish Agarwal, Aarza Infratech Pvt Ltd, Golden Sparrow Estates Private Limited, Abhinav Lea....

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..../2021 (Exemption) in WP(C) 9311/2021, CM Nos.28948/2021 & 29017/2021 (Exemption) in WP(C) 9316/2021, CM Nos.28950-28951/2021 (Exemption) in WP(C) 9317/2021, CM Nos.28955-28956/2021 (Exemption) in WP(C) 9319/2021, CM No.28958/2021 (Exemption) in WP(C) 9321/2021, CM No.28960/2021 (Exemption) in WP(C) 9322/2021, CM No.28966/2021 (Exemption) in WP(C) 9325/2021, CM No.28971/2021 (Exemption) in WP(C) 9327/2021, CM No.28974/2021 (Exemption) in WP(C) 9329/2021, CM No.28978/2021 (Exemption) in WP(C) 9331/2021, CM No.28980/2021 (Exemption) in WP(C) 9332/2021, CM No.28982/2021 (Exemption) in WP(C) 9333/2021, CM No.28984/2021 (Exemption) in WP(C) 9334/2021, CM Nos.28988-28989/2021 (Exemption) in WP(C) 9337/2021,CM No.28992/2021 (Exemption) in WP(C) 933....

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....(C) 9341/2021 & CM No.28996/2021, WP(C) 9342/2021 & CM No.28998/2021, WP(C) 9348/2021 & CM No.29032/2021, WP(C) 9350/2021 & CM No.29041/2021, WP(C) 9351/2021 & CM No.29044/2021, WP(C) 9353/2021 & CM No.29052/2021, WP(C) 9356/2021 & CM No.29060/2021, WP(C) 9379/2021 & CM No.29106/2021 1. On 13th July, 2021, this Court in similar writ petitions being W.P.(C)Nos.6442/2021, 6443/2021 and 6451/2021 had issued notices and granted stay of the impugned notices. The relevant portion of the order passed in W.P.(C) Nos.6442/2021, 6443/021 and 6451/2021 is reproduced hereinbelow:- ".......Learned counsel for the petitioners states that the impugned notices are invalid in the eyes of law and void from inception as they were issued without fo....

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....behalf of the respondents in W.P.(C)Nos.6442/2021, 6443/2021 and 6451/2021 respectively. Learned counsel for the respondents state that in the present cases, the time limit for issuing the notice sunder Section 148 of the Act stood expired and, there fore, any action under Section 148 would have been time barred by virtue of the proviso to Section 149(1) of the Act. They submit that by virtue of introduction of Section3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time limit for taking action under Section 148 has been extended till 30th June, 2021. Consequently, according to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148....