TMI Blog2022 (6) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... , all such impugned notices under un-amended Section 148 of the Income Tax Act are deemed to have been issued u/s 148A as substituted by the Finance Act, 2021 and construed and treated to be show cause notices in terms of Section 148A (b) - HELD THAT:- The requirement of conducting any enquiry, if required with the prior approval of specified authority under Section 148A(a) has been dispensed with as a onetime measure vis-a-vis those notices which have been issued under Section 148 of the un-amended Act from 01.04.2021 till date. The assessing officers have been directed to pass orders in terms of Section 148A (d) in respect of each of the concerned assessees. Thereafter, after following the procedure as required under Section 148A, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed after 01.04.2021 i.e. after the amendment to the Income Tax Act, 1961 by the Finance Act, 2021 introducing new provision i.e. Section 147 to 151 which came into force w.e.f. 01.04.2021. Reference may be made to the interim order dated 16.02.2022 passed in W.P.(T) No. 5376 of 2021 and other analogous cases. This Court taking into consideration the orders or final judgment passed by the different jurisdictional High Courts on the same issue and the nature of challenge, restrained the Revenue from taking any further action pursuant to the impugned notices. Similar order has been passed in other analogous writ petitions tagged together which are on board today. 2. Today all these matters have been posted on I.A. No. 4147 of 2022 in W.P.(T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther allied tax appeals/petitions, is/are hereby modified and substituted as under: - (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter; (ii) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge. 12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to be available. The order has been made available Pan India and also applies to pending proceedings before various High Courts. Since a time limit of thirty days has been prescribed for the assessing officer to provide information and materials relied upon by the Revenue to the respective assessees so that the assessees can reply to the show cause notices within two weeks thereafter, Revenue is bound to proceed in the matter without any delay. It is submitted that in the light of the judgment rendered by the Apex Court, the challenge made in these writ petitions do not survive. Therefore, interim order passed in these writ petitions may be vacated and writ petitions may be disposed of. 4. Learned counsel for the petitioners also s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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