2025 (9) TMI 1204

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....gned initial notice u/s 148 dated 17.06.2021 and impugned subsequent notice(s) dated 28.05.2022 which is illegal,  unlawful, lacking jurisdiction and time barred; B. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned subsequent notice(s) dated 28.05.2022 which is contrary to expl. 1 to sec. 148 of 1961 Act without providing complete /relevant relied upon material; C. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned order passed u/s 148A(d) dated 28.07.2022 being in violation of mandate of 1961 Act and travelling beyond the scope of cryptic information as supplied u/s 148A(....

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....ication dated 29.03.2022; G. Issue a writ in the nature of mandamus or an order prohibiting the operation of the impugned proceedings u/s 148, as deemed fit and proper in the facts and circumstances of the present case as initiated by the respondent u/s 148/148A of the 1961 Act; H. Pass any other order(s) as this Hon'ble Court may deem to be fit and more appropriate may please give order to grant interim relief to the petitioner by staying the operation of impugned order passed by respondent u/s 148A(d)/consequential notice u/s 148, which suffers from series of jurisdictional errors as pointed above;" 2. The submission of Mr. Kapil Goel, learned counsel for the petitioner is that this petition relates to Assessment Year (AY) 2013-14. The....

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.... 09.06.2022 14 DAYS ADDED TAKES TO 16 JUNE 2022 148 NEW LAW NOTICE AND 148A(C) ORDER 28.07.2022 STATUS TIME BARRED AS PER ILLUSTRATION GIVEN IN RAJEEV BANSAL (PARA 112); Also reliance is placed on this hon'ble Court decision in case of Ram Balram Buildhome Pvt. Ltd. v. Income Tax Officer and Anr.: Neutral Citation No.: 2025:DHC:547-DB applied in AGARWAL ORNAMENTS PVT LTD vs ITO W.P.(C) 17566/2022 21.03.2025; DELHI AUTO AND GENERAL FINANCE PRIVATE LIMITED vs ACIT W.P.(C) 3654/2023 28.03.2025; IRA MALHOTRA vs ACIT W.P.(C) 391/23023  18.03.2025;  PRATISHTHA  GARG  vs  ACIT  W.P.(C) 16681/2024 25.03.2025 Same matters disposed off in case of Rajesh Agarwal vs ACIT W.P.(C) 5122/2023 Date 30.07.202....

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....decisions have conclusively settled issues pertaining to the accordal of sanction under Section 151 as well as the authority of the jurisdictional AO to commence and undertake reassessment. Those decisions also lay at rest the challenge which the writ petitioners had raised that an AO is bound to adhere to the procedure prescribed by Section 153C in cases emanating from a search. 28. A similar exercise would have to be undertaken to examine the issue of surviving period in respect of each individual noticee under Section 148 and which would necessarily be guided by the judgments of Rajeev Bansal and Ram Balram. 29. The concerned AOs shall consequently pass a reasoned and speaking order dealing with the impact of the judgme....