2025 (10) TMI 589

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.... or a Writ in the nature of Certiorari or any other Writ, Order or Direction under Article 226 of the Constitution of India quashing and/or setting aside the impugned notice under section 148 dated 26.7.2022 (Annexure P-1) and the order under section 148A(d) of the Act dated 25.7.2022 for the assessment year 2014-15 (Annexure P-2); (b) a Writ of Prohibition or a Writ in the nature of Prohibition or any other Writ, Order or Direction under Article 226 of the Constitution of India directing Respondents No.1 and 2 not to take any action in furtherance to the impugned notice dated 26.07.2022 (Annexure P-1) and impugned order dated 25.07.2022 (Annexure P-2) during the pendency of this petition; (c) To pass ad-interim orders in ....

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....n 147 read with Section 144B of the Act and impugned Notice dated 19.05.2023 issued under Section 156 of the Act are bad in law as the same are beyond the period of limitation as prescribed under Section 149 of the Act as amended by The Finance Act, 2021 which came into effect on 01.04.2021. Concedingly, the above impugned Notices and impugned Order having been passed post 01.04.2021, the same need to be set aside. Learned counsel for the petitioner also submits that this issue is no more res integra and has been decided by this Court and also by the High Courts at Bombay and of Rajasthan and Special Leave Petition filed by the Revenue Department against the order of High Court of Bombay has been dismissed. He has also drawn our attention t....

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....17-2018 31-3-2021 30-6-2021 31-3-2024 TOLA not applicable f. The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not fall for completion during the period prescribed under TOLA;" 12. In view of the above concession, the impugned notice and the proceedings relating thereto are required to be set aside. We may also note the decision of the Supreme Court in Deepak Steel and Power Ltd. v. Central Board of Direct Taxes and Ors.: Civil Appeal No.5177/2025, decided on 02.04.2025. The said appeal arose from orders passed by the Hon'ble High Court of Orissa and Cuttack declining to entertain batch of petitions filed by the Assessees.....

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....d 2544 of 2023 respectively filed before the High Court of Orissa at Cuttack stands allowed. 13. The notice dated 26.07.2022 issued under Section 148 of the Act stands quashed and set aside. Concededly, the controversy is covered in favour of the petitioner by the decision of this court in Makemytrip India Pvt. Ltd. v. Deputy Commissioner of Income Tax Circle 16 (1) Delhi & Anr.: Neutral Citation No.: 2025:DHC:1892-DB. 14. The petition is, accordingly, allowed and all proceedings initiated pursuant thereto are set aside. 15. The next date of hearing, that is, 16.09.2025, stands cancelled." 3. Ms. Naincy Jain, learned counsel for the respondents, do not contest the applicability of the judgement in the cas....