2026 (9) TMI 1346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in Income Tax Officer versus Tej Partap Singh, in Civil Appeal No.4716 of 2026, which stands referred in the present application, as prayed for by the applicant, the same is allowed by ordering the recall of judgment dated 25.06.2025, passed in CWP No.10545 of 2024 and by ordering the revival of the writ petition. Registry is directed to restore the writ petition to its original number. 2. With the consent of the parties, this writ petition is being disposed of today itself. 3. By way of this writ petition, the petitioner has approached this Court, inter alia, praying for the following relief:- "That this Hon'ble Court may be pleased to issue writ in the nature of Certiorari or any other appropriate writ, order or direction,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Officer Vs. Tej Partap Singh, by observing as under:- "18. It is urged that, in light of the divergent views taken by the High Courts owing to perceived ambiguity in the existing law, Parliament has now made the clarificatory amendment with retrospective effect from 01.04.2021, the date on which the original provisions came into force, and that the alleged anomalous situation, if any, has been removed. It was additionally submitted that the power to enact retrospective amendments is well settled in law, and that fresh notices will now be issued to assessees in accordance with the clarified position, so that pending reassessment proceedings may be concluded in accordance with law. 19. Conversely, it has been vehemently urg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ground. The matters are accordingly remitted to the respective High Courts for fresh consideration. Ordered accordingly. 23. The assessees are granted liberty to amend their writ petitions, if so advised, within a period of four (4) weeks from the date of uploading of this order, so as to enable them to lay challenge to Section 147A of the IT Act, as introduced by Act No. 4 of 2026, or to any other connected or consequential provision. 24. Similarly, the Appellant-Revenue shall be at liberty to file their written submissions and affidavits before the jurisdictional High Courts within a period of three (3) weeks thereafter. 6. A perusal of the above judgment demonstrates that the Hon'ble Supreme Court, in terms ....