TMI Blog2022 (2) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... rned, before issuing the impugned notices u/s 148 have not observed the statutory formalities u/s 148A as prescribed by the Finance Act, 2021 which are applicable with effect from 1st April, 2021 before issuance of notices u/s 148 on or after 1st April, 2021? - HELD THAT:- In view of judgments and orders of this Court in the case of Manoj Jain Vs. Union of India Ors. [ 2022 (1) TMI 741 - CALCUTT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aj Lakhotia, Ms. Radhika Agarwal. For the Respondent/Income Tax : Mr. Y.J. Dastoor, Ld. ASG., Mr. Madhu Jana. For the UOI : Mr. Sudipto Kumar Mazumdar, Mr. Sanjay Mazoomdar. ORDER 1. Heard Learned Counsel appearing for the parties. 2. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or after 1st April, 2021. 4. Issues arising in all the present Writ Petitions are purely legal and in all these Writ Petitions the assessees/petitioners have sought relief of quashing of the impugned re-assessment notices issued post 31st March, 2021 by the respondent Income Tax Authority concerned under Section 148 of the Income Tax Act, assessees/petitioners have also sought relief by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Division Bench of the Allahabad High Court dated 30th September, 2021 in the case of Ashok Kumar Agarwal vs- Union of India through its Revenue Secretary North Block Ors. (Writ Tax No. 524/2021) decided in favour of assessees/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void. All the impugned notices under Section 148 of the Income Tax Act are quashed with liberty to the Assessing Officers concerned to initiate fresh re-assessment proceedings in accordance with the relevant provisions of the Act as ame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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