2025 (11) TMI 2072

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....ertiorari quashing the notice under Section 148 of the Act, dated 30/06/2021 bearing DIN No. ITBA/AST/S/148/2021-22/1033864923(1), issued by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated 17/05/2022 bearing DIN No. ITBA/COM/F/17/2022-23/1043046373(1), issued by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act, dated 20/07/2022, bearing DIN No. ITBA/COM/F/17/2022-23/1043941096(1) issu....

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..../2024 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1061408286(1), issued by the Respondent No.3 for the assessment year 2015-16 herein marked as Annexure - A7. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under section 226(3) of the Act dated 30/12/2024 vide F.No.226(3)/ABNPH2158J/W-1(1)(1)/2024-25, issued by the respondent no.1 for the assessment year 2015- 16 herein marked as Annexure - A8. x) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for both parties and perused the material on record. 3. A perusal of the material on record will indicate that the impugned notice....

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....nt No.1 for the Assessment Year 2015-16 (Annexure-'C-2); (vi) Quashing the impugned Notice of Demand bearing DIN & Notice No. ITBA/ AST/S/ 156/ 2023-24/ 1062316330(1) dated 09.03.2024 issued by Respondent No.1 under Section 156 of the Income-tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'C-3'); (vii) Quashing the impugned penalty Order bearing DIN No. ITBA/ PNL/F/ 271(1)(c)/ 2024-25/ 1068037937(1) dated 27.08.2024 passed by Respondent No.1 under Section 271(1)(c) of the Income-tax Act, 196, for the Assessment Year 2015-15 (Annexure 'D-1'); (viii) Quashing the impugned computation sheet bearing DIN & Document No. ITBA/PNL/S/271(1)(c)/20 23-24/1062316346(1) dated 27.08.2024 issued by Respondent No.1 for th....

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....d orders and notices in order to point out that the proceedings relating to the assessment year 2015-16, the notice under Section 148 of the I.T. Act ought to have been issued on or before 31.03.2021 and any notice issued after the aforesaid date including the instant notice issued on 01.04.2022 was barred by limitation as held by the Apex Court in the case of Union of India & others vs. Rajeev Bansal - (2024) 469 ITR 46 (SC) and subsequently followed by the Apex Court in the case of Assistant Commissioner of Income Tax & others vs. Nehal Ashit Shah - SLP (Civil) Diary No.(S) - 57209/2024 Dated 04.04.2025. It is therefore submitted that the impugned orders/ Notices deserve to be quashed. 4. Per contra, learned counsel for the respo....

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....) Expiry of limitation read with TOLA for (3) Within six years (4) Expiry of limitation read with TOLA for (4) (5) 2013-2014 31-3-2017 TOLA not applicable 31-3-2020 30-6-2021 2014-2015 31-3-2018 TOLA not applicable 31-3-2021 30-6-2021 2015-2016 31-3-2019 TOLA not applicable 31-3-2022 TOLA not applicable 2016-2017 31-3-2020 30-06-2021 31-3-2023 TOLA not applicable 2017-2018 31-3-2021 30-06-2021 31-3-2024 TOLA not applicable 19(f). The Revenue concedes that for the assessment year 2015-16, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and Other ....