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TMI Blog2022 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... n nine thousand writ petitions before the various High Courts would be deemed to be notices issued under amended section 148-A of Income Tax Act. The Apex Court while dispensing with the inquiry contemplated under section 148-A(a) of the Act with prior approval of the specified authority as a onetime measure, allowed the Assessees to take all defences including those available under section 149 of the Act and all rights and contentions which may be available to the concerned Assessees and Revenue under the Finance Act, 2021. Since the impugned notices in the present writ petitions are dated 31.03.2021 and there is nothing on record to show that they were issued after 31.03.2021 and on the contrary, the assessment order as also the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely i.e. after 31.03.2021. Based on this fact, learned counsel for the petitioner has urged that the impugned notice under unamended section 148 of the Act is bad in law in view of amendment carried out by the Finance Act, 2021 bringing into force Section 148A which requires a preliminary enquiry before initiating reassessment proceedings. Since the impugned notice is bad in law, any assessment undertaken thereunder would necessarily be without jurisdiction and void. 2. Learned counsel for the petitioner has referred to the judgment rendered by the Apex Court dated May 04, 2022 in the case of Union of India and others versus Ashish Agarwal in Civil Appeal No. 3005/2022 and analogous Civil Appeals reported in [2022 SCC OnLine SC 543]. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be deemed to be notices issued under amended section 148-A of Income Tax Act. The Apex Court while dispensing with the inquiry contemplated under section 148-A(a) of the Act with prior approval of the specified authority as a onetime measure, allowed the Assessees to take all defences including those available under section 149 of the Act and all rights and contentions which may be available to the concerned Assessees and Revenue under the Finance Act, 2021. Since the impugned notices in the present writ petitions are dated 31.03.2021 and there is nothing on record to show that they were issued after 31.03.2021 and on the contrary, the assessment order as also the impugned notices themselves shows that they were signed and issued on 31.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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