2025 (7) TMI 1930

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....u/s 250 of the Act (1961 Act) erred in not quashing the impugned assessment order passed u/s 147/148 being jurisdictionally flawed on multiple counts; B. That Ld. CIT(A) vide impugned order passed u/s 250 of the act erred in not quashing the impugned assessment order passed u/s 147/148 being based on invalid jurisdictional notice (new law) u/s 148 dated 30.07.2022 and invalid order u/s 148A(d) and invalid notice (old law) u/s 148 dated 13.4.2021; C. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 being based on invalid jurisdictional notice (new law) u/s 148 dated 30.07.2022 issued in violation of mandate (jurisdictional conditions) of sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enable in law made in arbitrary manner without application of mind; J. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is in violation of mandatory/binding CBDT instructions; K. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is totally arbitrary and without application of mind. L. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is made in abdicated manner without any iota of independent inquiry/examination being ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the orders of the Assessing Officer. 5. Heard rival contentions, perused the orders of the authorities below. Admittedly in this case notice u/s 148 was issued on 30.07.2022 under new law based on which the reassessment for the AY 2015-16 was framed by the AO on 31.5.2023. The reassessment was challenged before the Ld. CIT(Appeals) and the Ld. CIT(Appeals) dismissed the appeal for non-prosecution by the assessee. 6. In the case of Make My Trip (India) Pvt. Ltd. Vs. DCIT (supra) the Jurisdictional High Court considered whether reassessment completed for the AY 2015-16 based on a notice issued u/s 148 and the viz a viz the applicability of the provisions of TOLA and based on the concession of the Revenue that for the AY 2015-16 all the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appropriate stage as explained by the Court in those orders. 3. The writ petition is disposed of in the above terms." 3. We heard Mr. Saswat Kumar Acharya, the learned counsel appearing for the appellants (assessee) and Mr. Chandrashekhar, the learned counsel appearing for the revenue. 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India and Ors. v. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- "19. (f) The Revenue concedes that for the assessment year 2015- 2016, all notices issued on or after April 1, 2021 will have to be ....