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TMI Blog2022 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment with effect from 01.02.2021, proceedings under Section 148 of the Act could not be initiated without first drawing proceedings under Section 148A of the Act. According to learned counsel for the petitioner, the notice bears date 31.03.2021 but it was digitally signed on 02.04.2021. Therefore, the proceedings are without jurisdiction and authority of law and the Hon'ble Supreme Court has decided the issue in the case of Union of India & Others Vs. Ashish Agarwal (Civil Appeal No. 3005/2022 and batch of appeals decided on 04.05.2022) and directions have been issued. He would further submit that while this matter remained pending, interim order was operative having been passed on 20.12.2021, but in the garb of aforesaid decision re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice under Section 148 of the Act was digitally signed only on 02.04.2021. The Hon'ble Supreme Court by its authoritative pronouncement in the case of Union of India & Others Vs. Ashish Agarwal (supra) passed following directions and order: "10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Finance Act, 2021 and in law shall continue to be available." The Hon'ble Supreme Court further declared that the order shall be applicable PAN INDIA and all the judgments and orders passed by different High Courts on the issue shall be governed by the order and held as below: "11. The present order shall be applicable PAN INDIA and all judgments and orders passed by different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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