2023 (7) TMI 1610

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....es dated 31st March, 2021 and 8th April, 2021 were issued to the assessee in relation to assessment year 2015- 16. The assessee had separately challenged them by WP(C) nos.38822 and 38823, both of 2021. The writ petitions were dealt with by coordinate Bench of common judgment dated 1st November, 2022. Paragraphs 1 and 2 in the judgment are reproduced below. "1. Both these writ petitions are by the same Petitioner questioning the notices dated 31st March, 2021 and 8th April, 2021 issued to the Petitioner under Section 148 of the Income Tax Act, 1961 (Act) for two different Assessment Years (AYs). 2. While W.P.(C) No.38823 of 2021 pertains to the AY 2015-16, W.P.(C) No.38822 of 2021 pertains to the AY 2016-17. As far as the ....

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....behalf of revenue and relies on paragraphs 25.1 and 25.2 from judgment of the Supreme Court in Union of India v. Ashish Agarwal, reported in (2023) 1 SCC 617. The paragraphs are reproduced below. "25.1. The respective impugned Section 148 notices issued to the respective assessee's shall be deemed to have been issued under Section 148-A of the IT Act as substituted by the Finance Act, 2021 and treated to be show-cause notices in terms of Section 148-A(b). The respective assessing officers shall within thirty days from today provide to the assessee's the information and material relied upon by the Revenue so that the assessee's can reply to the notices within two weeks thereafter. 25.2. The requirement of conducting any enq....

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....der Section 148 of the Act issued on 31st March, 2021 in respect of both AYs are also hereby quashed. 12. This Court nevertheless clarifies that it will be open to the Department to proceed in accordance with law afresh in respect of the AYs after complying with all the procedural statutory requirements. The writ petitions are disposed of in the above terms." It is clear that coordinate Bench had set aside and quashed both notices respectively dated 31st March, 2021 and 8th April, 2021, issued under section 148. Revenue was left to proceed in accordance with law. 5. Revenue did proceed. However, in issuing impugned show cause notice for effecting the variation, it did not comply with the amended provision of section 148-A ins....