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TMI Blog2022 (3) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 4779/2022 & CM APPL.14312/2022, CM APPL.14313/2022, W.P.(C) 4780/2022 & CM APPL.14314/2022, CM APPL.14315/2022, W.P.(C) 4782/2022 & CM APPL.14317/2022, CM APPL.14318/2022, W.P.(C) 4783/2022 & CM APPL.14319/2022, CM APPL.14320/2022, W.P.(C) 4787/2022 & CM APPL.14328/2022, CM APPL.14329/2022, W.P.(C) 4788/2022 & CM APPL.14330/2022, CM APPL.14331/2022, W.P.(C) 4789/2022 & CM APPL.14332/2022, W.P.(C) 4792/2022 & CM APPL.14337/2022, W.P.(C) 4793/2022 & CM APPL.14338/2022, CM APPL.14339/2022, W.P.(C) 4794/2022 & CM APPL.14340/2022, W.P.(C) 4795/2022 & CM APPL.14341/2022, CM APPL.14484/2022, W.P.(C) 4796/2022 & CM APPL.14342/2022, W.P.(C) 4797/2022 & CM APPL.14343/2022, CM APPL.14344/2022, W.P.(C) 4800/2022 & CM APPL.14355/2022, W.P.(C) 4802/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivate Limited, A K Lumbers Limited, Dinesh Kumar Bagga, Ashok Kumar Jain, Kusum Gupta, Sharp Corp Limited, Pooja Gupta, Mugwort Real Estate Private Limited, Abhijeet Kaur, Mugwort Real Estate Private Limited, M/S Oasis Buildtech Pvt. Ltd, Amolak Singh Bhatia, Paradise Realtech Private Limited, Neenu Jain, Orris Infrastructure Private Limited (Ay 2013-14), Satbachan Singh Lall, M/s. Aero Sail Services (P) Ltd, Randhawa Construction Private Limited, Amod Khanna, Paisalo Digital Limited, Jindal Niryat Limited, Bird Worldwide Flight Services (I) Pvt Ltd, Amolak Singh Bhatia, Spiritual Regeneration Foundation Movement, Rajiv Jain, Sunil Kumar Singh, Mugwort Real Estate Private Limited Versus DCIT, Circle 19(1), Delhi & Anr., Income Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner : Mr. Venketesh Chaurasia with Ms. Rano Jain, Advocates. For the Respondent : Mr. Ruchir Bhatia, Advocate. ORDER 1. Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021, the present matters are covered by the judgment dated 15th December, 2021 passed by this Court in the case of Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P.(C) No.6176/2021. 2. The conclusion reached by this Court in Mon Mohan Kohli (supra) is reproduced hereinbelow:- "CONCLUSION 97. This Court is of the view that as the Legislature has introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in Palak Khatuja (supra), but with the views of the Allahabad High Court and Rajasthan High Court in Ashok Kumar Agarwal (supra) and Bpip Infra Private Limited (supra) respectively. 100. The submission of the Revenue that Section 6 of the General Clauses Act saves notices issued under Section 148 post 31st March, 2021 is untenable in law, as in the present case, the repeal is followed by a fresh legislation on the same subject and the new Act manifests an intention to destroy the old procedure. Consequently, if the Legislature has permitted reassessment to be made in a particular manner, it can only be in this manner, or not at all. 101. The argument of the respondents that the substitution made by the Finance Act, 2021 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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