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TMI Blog2022 (3) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties. In view of involvement of common question of law and similarity of facts in all these Writ Petitions, with the consent of the parties all these Writ Petitions have been heard together and are being decided by the present common judgment and order. Common facts and issues involved in all these Writ Petitions as appear on perusal of relevant record and upon considering the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 by the respondent Income Tax Authority concerned under Section 148 of the Income Tax Act, assessees/petitioners have also sought relief by way of a declaration declaring Explanations A(a)(ii)/A(b) to the Notification No. 20 [S.O. 1432 (E) dated 31st March, 2021 and Notification No. 38 [S.O.1703 (E)] dated 27th April, 2021 to the extent that the same extend the applicability of the "provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /petitioners on 30.09.2021 and order of Rajasthan High Court dated 25th November, 2021 in the case of Bpip Infra Private Limited -vs.- Income Tax Officer, Ward 4 (1), Jaipur (S. B. Civil Writ Petition No.13297/2021) and the order of Delhi High Court 15th December, 2021 in the case of Man Mohan Kohli -vs- Assistant Commissioner of Income Tax & Anr. in (W.P. (C) 6176 of 2021) and judgment and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th liberty to the Assessing Officers concerned to initiate fresh re-assessment proceedings in accordance with the relevant provisions of the Act as amended by Finance Act, 2021 and after making compliance of the formalities as required by the law.
Urgent certified photo copy of this judgment, if applied for, be supplied to the parties upon compliance with all requisite formalities. X X X X Extracts X X X X X X X X Extracts X X X X
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