2025 (11) TMI 819

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....eshwar Sharma (through V.C.), Advocates. P. C. 1. Rule. Respondents waive service. With the consent of the parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition is filed to quash and set aside the notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 (for short "I. T. Act") as well as the consequent Assessment Order dated 29th Ma....

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....itally signed on 1st April 2021. In fact, there is a note in the very said notice which states that if the notice is digitally signed, the date of digital signature may be taken as the date of the document. The fact that the notice was digitally signed on 1st April 2021 is not disputed by the Revenue. Once this is the case, we find that the Revenue cannot proceed under the unamended provisions of ....

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....ended Act from 1st April 2021. The Supreme Court further directed that the Assessing Officer thereafter shall pass an order in terms of Section 148A(d) after following the due procedure as required under Section 148A(b) in respect of each of the concerned Assessees before the Supreme Court. 6. The Supreme Court also clarified that all the defences which may be available to the Assessee under Se....

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....ner under the unamended Section 148 of the I. T. Act shall be deemed to be issued under Section 148A of the I.T. Act as substituted by the Finance Act, 2021 and construed or treated to be a show cause notice in terms of Section 148A(b). The Assessing Officer shall, within thirty days from today provide to the Petitioner information and material relied upon by the Revenue, so that the Petitioner ca....