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2022 (4) TMI 1554 - BOMBAY HIGH COURTReopening of assessment - Initiation of assessment proceedings u/s 148 - Scope of new Section 148A -notices issued u/s 148 are after 31st March 2021 but the procedure followed is the old procedure which came to be replaced by the Finance Act, 2021 with effect from 1st April 2021. HELD THAT:- Counsel state that they do not have any instructions of any assessment order having been communicated to petitioner. Statement accepted. Even if the assessment order is passed, still it will be non-est as the notice issued under Section 148 of the Act itself is being set aside. As already held in Tata Communications Transformation Services Limited [2022 (4) TMI 44 - BOMBAY HIGH COURT] that such notices are bad in law and have to be quashed. Accordingly, notice impugned in these petitions are hereby quashed and set aside.
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