TaxTMI 
TaxTMI 
2023 (5) TMI 1468
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.... following reliefs. "10.1 To call for the records from the respondents for kind perusal of this Hon'ble Court. 10.2 The Hon'ble Court may kindly be pleased to issue a writ or writs in the nature of certiorari quashing the notice under Section 148A(b) order under Section 148A(d) and the notice under Section 148 Annexure P-1 and P-2 as illegal, void and in contravention of provisions of the Income Tax Act and directions of the Hon'ble Apex Court. 10.3 The Hon'ble Court may kindly be pleased to issue a writ or writs in the nature of mandamus directing the respondents to close the proceedings initiated under Section 148 Annexure P-2 and all possible subsequent proceedings in consequence of such a notice. 10.4....
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.....2023 but while passing the order under Section 148A(d) respondent-department has not dealt with the contention of petitioner and therefore also the order passed under Section 148A(d) of the Act of 1961 is bad in law. The action on the part of respondent-department is violative to the dictum of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal reported in (2023) 1 SCC 617; (2022) 444 ITR 1 SC as the Hon'ble Supreme Court has clearly observed that along with notice under Section 148A(b) information and relevant material relied upon by the Revenue has to be supplied to the assessee to enable him to submit reply but that was not followed and therefore there is violation of principle of natural justice. He contended that ap....
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....es not bear reference to the assessee concerned may be appropriately redacted. Details of enquiry conducted, if any, be shared if reliance is being placed by the AO on it. Judicial order (ie. case laws) on which reliance is being placed, if any." 6. Hon'ble Supreme Court in the case of Ashish Agrawal (supra), has further observed with regard to procedure to be followed by the respondent-department for issuance of notice under Section 148A(b), relevant portion(s) of the said judgment is reproduced below. "25. Therefore, we propose to modify the judgments and orders passed by the respective High Courts as under: 25.1 The respective impugned section 148 notices issued to the respective assessee's shall be....
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....ssailed before this Court or not. 26. x x x x 27. x x x x 28. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under: 28.1 The impugned section 148 notices issued to the respective assessee's which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or tr....