2025 (10) TMI 311

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....easons for reopening the assessment; and (iii) the impugned Assessment Order dated 31st March 2022. In this Writ Petition, on 4th May 2022 an order was passed granting ad-interim relief in terms of prayer clause (d) which has undisputedly continued from time to time. For the sake of convenience, prayer clause (d) is reproduced here under:- "d. that pending the hearing and final disposal of this petition the operation of the impugned notice under section 148 of the Act dated 31st March, 2021 (Exhibit D), the impugned orders dated 3rd March, 2022 (Exhibit L) and 8th March, 2022 (Exhibit N) passed by Respondent No. 2 and the impugned assessment order dated 31st March, 2022 (Exhibit U) passed by Respondent No. 2 be stayed and the Respo....

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....Tax Central Circle 2(1), Pune and others [Writ Petition No. 5293 of 2022 decided on 5th May 2022]. 4. Mr. Mistry, the learned senior Counsel appearing on behalf of the Petitioner, submitted that though the Petitioner does not accept that the Assessing Officer can proceed under the new regime, assuming for the sake of argument that the new regime did apply, and the assessment order dated 31st March 2022 is given a go-by, then, the Revenue could never have recovered any tax from the Petitioner under the assessment order dated 31st March 2022. Mr. Mistry submitted that admittedly, no assessment order has been passed against the Petitioner after passing of the order under Section 148A(d) of the IT Act. Despite aforesaid, the Revenue has been....

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.... the ad-interim order not only were the impugned notices dated 31st March 2021, and 8th March 2022 stayed by this court, but even the assessment order dated 31st March 2022 was stayed. Further the Respondents, their successors in office, subordinates, servants and agents were restrained by an order and injunction from taking any further steps. Once this is the case, at least, prima facie, we are of the view that the Assessing Officer could not have embarked upon the journey of treating the notice issued under Section 148 as a Show Cause Notice under Section 148 A(b) of the IT Act or pass the order under Section 148 A(d). 7. Thankfully, no assessment order has been yet been passed by the Assessing Officer after passing the order under Sec....

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....the new regime [which came into effect from 1st April 2021], and the impugned assessment order no longer survives and has to go. If this is the stand of the Revenue [which is refuted by the Petitioner] then we fail to understand how it could have adjusted the refund due to the Petitioner for subsequent years against the demand raised pursuant to the assessment order dated 31st March 2022. Hence, looking at it from any angle, we are at least prima facie of the view that this recovery could not have been made from the Petitioner. It is because of the foregoing reasons, that we are of the view that the Revenue ought to deposit the sum of Rs. 1,63,45,488/- in this court and which would then abide by further orders passed in this Writ Petition. ....