TMI Blog2022 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... 8A(d) against the petitioner. In these changed circumstances, particularly taking into consideration the scope and ambit of the pending petition, we are inclined to close this writ petition also, however, giving liberty to the petitioner to challenge order passed u/s 148A(d) of the Act on such grounds as may be available to the petitioner under the law. - D. B. Civil Writ Petition No. 14894/2021 - - - Dated:- 1-9-2022 - HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI For the Petitioner : Mr. Gunjan Pathak Advocate with Ms. Ishita Rawat Advocate For the Respondents : Mr. Siddharth Bapna Advocate on behalf of Mr. Anil Mehta Senior Standing Counsel ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irections issued by the Hon'ble Supreme Court in the case of Union of India Others Vs. Ashish Agarwal (supra) without seeking leave of this Court. Therefore, only on that ground, all the proceedings drawn subsequently are illegal. Learned counsel for the respondents would submit that even if the case of the petitioner is accepted that the notice was digitally signed on 02.04.2021, that situation is also governed by the judgment of the Hon'ble Supreme Court in the case of Union of India Others Vs. Ashish Agarwal (supra), and, therefore, the Department proceeded to issue notice under Section 148A of the Act and passing the order under Section 148A(d) of the Act, though further proceedings have been kept in abeyance because a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed authority under section 148A(a) is hereby dispensed with as a one-time measure vis- -vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; (iii) The assessing officers shall thereafter 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 may issue notice under section 148 (as substituted); (iv) All defenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only. All these appeals are accordingly partly allowed to the aforesaid extent. In the facts of the case, there shall be no order as to costs. In view of the aforesaid directions and order passed by the Hon'ble Supreme Court, the interim order, which was passed by this Court on 20.12.2021 came to an automatic end. We find that the department has proceeded to pass the order under Section 148A(d) of the Act against the petitioner. In these changed circumstances, particularly taking into consideration the scope and ambit of the pending petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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