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2023 (7) TMI 1166 - HC - Income TaxReopening of assessment - legality of notice u/s 148A(b) and orders u/s 148A(d) - Scope of new provision section 148A - conducting of enquiries or issuance of show-cause notice or passing of order under section 148A - Scope of amendment by the Finance Act, 2021 as amended Income Tax Act by introducing new provisions i.e. sections 147 to 151 w.e.f. 1st April, 2021 - HELD THAT:- As noticed that notices cannot be issued in a case for AY 2013-14, AY 2014-15 and AY 2015-16 if the income escaping assessment, in that case for that year, amounts to or is likely to amount to less than fifty lakh rupees. Hence, in order to reduce the compliance burden of assessees, it is clarified that information and material may not be provided in a case for AY 2013-14, AY 2014-15 and AY 2015-16, if the income escaping assessment, in that case for that year, amounts to or is likely to amount to less than fifty lakh rupees. Separate instruction shall be issued regarding procedure for disposing these cases. Procedure required to be followed by the Assessing Officers to comply with the Supreme Court judgment in Union of India vs Ashish Aggarwal [2022 (5) TMI 240 - SUPREME COURT] The impugned notices under Section 148A(b) of the Act, having been mailed after 03.06.2022, do not just abrogate the mandate of the CBDT instructions quoted above but also violate the provisions of Section 282A of the Act insofar as the name and designation of the concerned officer issuing the same find no mention in the same. That being so, the notices under Section 148A(b) of the Act impugned in these writ petitions cannot be sustained. In the case of LSR Medical Pvt. Ltd.[2023 (4) TMI 1231 - DELHI HIGH COURT] this court to which one of us was a member allowed the writ petition on similar grounds. The notices u/s 148A(b) and orders u/s 148A(d) of the Act, impugned in these writ petitions are set aside and the petitions are allowed
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