TMI Blog2022 (3) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is of the view that the present batch of matters requires detailed examination. This Court is of the view that it would not be possible to pass a judgment prior thereto. Accordingly, proceedings pursuant to the impugned reassessment notices are stayed till further orders. - W.P.(C) 8994/2021, W.P.(C) 9427/2021, W.P.(C) 9659/2021, W.P.(C) 11010/2021 & CM 33944/2021 And Ors. - - - Dated:- 24-3-2022 - Hon'ble Mr. Justice Manmohan And Hon'ble Mr. Justice Dinesh Kumar Sharma W.P.(C) 12926/2021 CMs 40710-11/2021, W.P.(C) 13021/2021 CMs 41064-65/2021, W.P.(C) 13384/2021 CM APPLs.42168-169/2021, W.P.(C) 13746/2021 CM APPL.43420/2021, W.P.(C) 13748/2021 CM APPL.43424/2021, W.P.(C) 13754/2021 CM APPL.43436/2021, W.P.(C) 13757/2021 CM APPL.43442/2021, W.P.(C) 13760/2021 CM APPL.43449/2021, W.P.(C) 13764/2021 CM APPL.43456/2021, W.P.(C) 13814/2021 CM APPL. 43599/2021, W.P.(C) 13815/2021 CM APPL.43600/2021, W.P.(C) 13825/2021 CM APPL. 43626/2021, W.P.(C) 13863/2021 CM APPL. 43758/2021, W.P.(C) 13888/2021 CM APPL. 43850/2021, W.P.(C) 13901/2021 CM APPL. 43877/2021, W.P.(C) 13907/2021 CM APPL. 43889/2021, W.P.(C) 14049/2021 CM APPL. 44358/ ..... 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CM APPL.7720/2022, W.P.(C) 2764/2022 CM APPL.7927/2022, W.P.(C) 2835/2022 CM APPL.8162/2022, W.P.(C) 2853/2022 CM APPL.8220/2022, W.P.(C) 2861/2022 CM APPL.8267/2022, W.P.(C) 2956/2022 CM APPL.8579/2022, W.P.(C) 3038/2022 CM APPL.8822/2022, W.P.(C) 3070/2022 CM APPL.8881/2022, W.P.(C) 3074/2022 CM APPL.8887/2022, W.P.(C) 3080/2022 CM APPL.8923/2022, W.P.(C) 3081/2022 CM APPL.8927/2022, W.P.(C) 3290/2022 CM APPL.9559/2022, W.P.(C) 3291/2022 CM APPL.9561/2022, W.P.(C) 3438/2022 CM APPL.10035/2022, W.P.(C) 3503/2022 CM APPL. 10328/2022, W.P.(C) 3525/2022, W.P.(C) 3573/2022 CM APPL.10551/2022, W.P.(C) 3588/2022 CM APPL.10571/2022, W.P.(C) 3595/2022, W.P.(C) 3628/2022 CM APPL. 10749/2022, W.P.(C) 3630/2022 CM APPLs. 10759/2022, W.P.(C) 3692/2022 CM APPL.10960/2022, W.P.(C) 3699/2022 CM APPL.10974/2022, W.P.(C) 3708/2022 CM APPL.11015/2022, W.P.(C) 3758/2022 CM APPL.11187/2022, W.P.(C) 3774/2022 CM APPL.11216/2022, W.P.(C) 3780/2022 CM APPL.11228/2022, W.P.(C) 3804/2022 CM APPL.11281/2022, W.P.(C) 3808/2022 CM APPL.11288/2022, W.P.(C) 3817/2022 CM APPL.11311/2022, W.P.(C) 3831/2022 CM APPL.11371/2022, W.P.(C) 3876/2022 CM APPL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Yashodhara Burmon Roy, Ms. Shambhavi Sinha, Advs., Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr. S.K. Gambhir, Mr. C.S.Anand and Mr. Tarun Chanana, Advs., Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr. S.K. Gambhir, Mr. C.S.Anand and Mr. Tarun Chanana, Advs., Mr. Salil Kapoor, Mr. S.K. Gambhir, Mr. C. S. Anand, Ms. Ananya Kapoor and Mr. Sanat Kapoor, Advs., Mr. Salil Kapoor, Mr. S.K. Gambhir, Mr. C. S. Anand, Ms. Ananya Kapoor and Mr. Sanat Kapoor, Advs., Mr. Salil Kapoor, Mr. S.K. Gambhir, Mr. C. S. Anand, Ms. Ananya Kapoor and Mr. Sanat Kapoor, Advs., Mr. Ashish Middha, Adv., Ms. Divya and Mr. Ruchesh Sinha, Advs., Mr. Ved Kumar Jain, Advocate with Ms. Richa Mishra., Mr. Aditya Dewan, Mr. Sahil Chandra, Mr. Aditya Hooda, Mr. Vivek Mishra, Advs., Ms. Vaishali Gupta, Advocate with Mr. Anubhav Gupta and Mr. Vikas Poonia, Advocates., Ms. Vaishali Gupta, Mr. Anubhav Gupta and Mr. Vikash Poonia, Advs., Ms. Vaishali Gupta, Mr. Anubhav Gupta and Mr. Vikash Poonia, Advs., Mr. Salil Kapoor, Mr. C.S. Anand, Mr. Sumit Lalchandani Mr. Tarun Chanana, Advs., Mr. Sagar Rohtagi, Adv., Mr. Salil Kapoor, C.S. Anand, Sumit Lalchandani Tarun Chanana, Advs, Mr. Satyen Sethi, Advocate with Mr. Arta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haudhary Mr. Akshat Gupta, Advs., Mr. Piyush Kaushik, Adv., Mr. Nishit Gandhi Ms. Akshita Bhandari, Advs., Mr. Gaurav Jain, Ms. Akshita Goyal, Mr. Shubham Gupta, Advs, Kapil Goel and Sandeep Goel Adv, Mr. Arzoo Raj and Mr. Ankur Das, Advs., Mr. Arzoo Raj and Mr. Ankur Das, Advs., Mr. Anuj Aggarwal, Mr. Vikrant Chawla, Ms. Ayushi Bansal Mr. Sanyam Suri, Advs., Mr. P.Roychaudhuri, Adv., Ms. Manisha Agrawal Narain, CGSC with Mr. , Aditya Singh Deshwarl, Mr. Anuj Aggarwal, Mr. Vikrant Chawla, Ms. Ayushi Bansal Mr. Sanyam Suri, Advs., Mr. Anjit Kumar, Sr. Advocate with Mr. Sandeep Chilana, Ms. Yashodhara Burmon Roy Ms. Shambhavi Singh, Advs., Mr. Rishab Singla Mr. Pawan Shree Agrawal, Advs., Mr. Rajeev Sharma Mr. Aditya Sharma, Advs., Mr. P Roychaudhuri, Adv., Mr. P Roychaudhuri, Adv., Mr. P Roychaudhuri, Adv., Mr. Sourav Vig Mr. Tushar Gupta, Advs., Mr. Sourav Vig Mr. Tushar Gupta, Advs., Mr. Gautam Jain Mr. Piyush Kumar Kamal, Advs., Mr Rishabh Jain, Adv., Mr Digvijay Rai, Adv. for Mr Sushil Tekriwal, Adv., Dr. Rakesh Gupta, Advocate with Mr. Somil and Mr. Anshul Mittal, Advocates., Mr. Venketesh Chaurasia, Advocate with Ms. Rano Jain, Advocate., Mr. Sushil K. Tekr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hossain, Sr. SC with Mr. Vipul Agrawal, Mr. Parth Semwal, Jr.SC, Mr. Ruchir Bhatia, Sr. SC, Mr. Zoheb Hossain, Sr. SC with Mr. Vipul Agrawal, Mr. Parth Semwal, Jr.SC, Mr. Sunil Agarwal, Sr. SC, Mr. Tushar Gupta, Jr. SC and Mr. Samarth Chaudhari, Adv., Mr. Sanjay Kumar, Sr. SC, Ms. Easha Kadiyan, Adv., Mr. Ruchir Bhatia, Sr. SC with Ms. Mansie Jain, Adv for Revenue. 18 + W.P.(C) 13863/2021 CM APPL. 43758/2021 PROGRESSIVE ALLOYS (INDIA) PVT. LTD ....., Mr. Sunil Agarwal, Sr. SC, Mr. Tushar Gupta, Jr. SC and Mr. Samarth Chaudhari, Adv., Mr. Kunal Sharma, Sr. SC with Ms. Zehra Khan, Jr. SC and Mr. Shubhendu Bhattacharyya, Adv., Ms. Vibhooti Malhotra, Sr. SC with Mr. Shaliender Singh, Jr. SC, Mr. Udit Sharma, Adv., Mr. Ajit Sharma, Sr. SC with Mr. Anand Ram Mishra,Adv., Mr. Ajit Sharma, Sr. SC., Ms. Vibhooti Malhotra, Sr. SC with Mr. Shaliender Singh, Jr. SC, Mr. Udit Sharma, Adv., Ms. Vibhooti Malhotra, Sr. SC with Mr. Shaliender Singh, Jr. SC, Mr. Udit Sharma, Adv., Mr. Kunal Sharma, Sr. Standing Counsel for the Revenue., Mr. Puneet Rai, Sr. SC with Ms. Adeeba Mujahid, Jr. SC. Ms. Archana Gaur, Adv. for UOI. Mr. Rishabh Sahu, Central Govt. Sr. Counsel for R-3., Mr. Abhishek Maratha, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adav, Adv. for UOI. Mr. Sunil Kumar Agarwal, Sr. Standing Counsel with Mr. Tushar Gupta, Jr. Standing Mr. Samarth Chaudhari, Adv., Mr. Ruchir Bhatia, Sr. Standing Counsel with Ms. Mansie Jain, Adv., Mr. Kunal Sharma, Advocate., Mr. Kunal Sharma, Sr. Standing Counsel with Ms. Zehra Khan, Jr. Standing Counsel for Revenue., Mr. Sanjay Kumar, Sr. Standing Counsel with Ms. Easha Kadian, Jr. Standing Counsel for Revenue., Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agarwal Mr. Parth Semwal, Jr. Standing Counsels., Mr. Ruchir Bhatia, Sr. SC with Ms. Mansie Jain, Adv for Revenue., Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agarwal Mr. Parth Semwal, Jr. Standing Counsels., Mr. Kunal Sharma, Sr. Standing Counsel with Ms. Zehra Khan, Jr. Standing Counsel Mr. Shubhendu Bhattacharyya, Adv., Mr. Ruchir Bhatia, Sr. Standing Counsel., Mr. Puneet Rai, Sr. Standing Counsel. Mr. Zoheb Hossain, Sr. Standing counsel with Mr. Vipul Agrawal and Mr. Parth Senwal, Advocates., Ms. Vibhooti Malhotra, Sr. Standing Counsel for Revenue with Mr. Shailendra Singh, Jr Standing Counsel Mr. Udit Sharma, Adv. Mr. Avnish Singh, SCGC for R2/UOI., Mr. Sunil Kumar Agarwal, Sr. Standing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditya Singh Deshwal, Advocate for Respondent No.2., Mr. Sunil Kumar Agarwal, Sr. Standing Counsel with Mr. Tushar Gupta, Jr. Standing Counsel Mr. Samarth Chaudhari, Adv., Mr. Sunil Kumar Agarwal, Sr. Standing Counsel with Mr. Tushar Gupta, Jr. Standing Counsel Mr. Samarth Chaudhari, Adv., Mr. Sanjay Kumar, Sr. Standing Counsel with Ms. Easha Kadiyan, Jr. Standing Counsel., Mr. Sanjay Kumar, Sr. Standing Counsel with Ms. Easha Kadiyan, Jr. Standing Counsel., Mr. Kunal Sharma, Sr. Standing Counsel with Ms. Zehra Khan, Jr. Standing Counsel Mr. Shubhendu Bhattacharyya, Adv., Mr. Kunal Sharma, Sr. Standing Counsel with Ms. Zehra Khan, Jr. Standing Counsel Mr. Shubhendu Bhattacharyya, Adv. , Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Pratyaksh Gupta, Jr. Standing Counsel. Mr. Awadhesh Kumar Singh, Adv. for R-2 R-3., Ms. Vibhooti Malhotra, Sr. Standing Counsel with Mr. Shailender Singh, Jr. Standing Counsel Mr. Udit Sharma, Adv. Mr. Awadhesh Kumar Singh, Adv. for R-2 R-3., Mr. Ruchir Bhatia, Sr. Standing Counsel with Ms. Mansie Jain, Adv., Mr. Kunal Sharma, Sr Standing counsel with Mr Zehra Khan and Mr Shubhendu Bhattacharyya, Advs., Mr Ajit Sharma, Sr Standing Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of the present batch of petitions, this Court has been called upon to decide the validity of E-notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act ). The Petitioners have classified the matters in the following categories: 1. Category A: is in respect of writ petitions where Notice is dated 31st March, 2021 or before but digitally signed on or after 1st April, 2021, however sent and received on or after 1st April, 2021. 2. Category B: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, digitally not signed, however sent and received on or after 1st April, 2021. 3. Category C: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, digitally signed on or before 31st March, 2021, however sent and received on or after 1st April, 2021. 4. Category D: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, digitally signed on or before 31st March, 2021, no service either by e-mail or by post or any other ode and assessee came to know later on through Portal or receipt of subsequent notice under Section 142(1). 5. Category E: is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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