TMI Blog2025 (1) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing the procedure as set out in Section 148A of the Act and in terms of the decisions of in Union of India Ors. v. Ashish Agarwal [ 2022 (5) TMI 240 - SUPREME COURT] The said notice is in the name of the petitioner and, therefore, cannot be faulted on account of the impugned notice having been issued in the name of a non-existent company. The reassessment proceedings in respect of AY 2014-15 are now being continued pursuant to the notice dated 29.07.2022 issued u/s 148 and not the impugned notice, which is to be construed as a notice u/s148A (b) of the Act. The contention that the proceedings are vitiated on account of the fact that the impugned notice was issued in the name of a non-existent company is unmerited. Petition dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . These notices were subject matter of challenge in various proceedings including writ petitions filed in this court. In Mon Mohan Kohli v. Assistant Commissioner of Income Tax Anr: [2022] 441 ITR 207, this court set aside the notices issued under Section 148 of the Act, which were issued after 01.04.2021 but under the provision as in force prior to 01.04.2021. Similarly various other courts also sustained challenge to such notices. The Revenue appealed these decisions in the Supreme Court. 5. In Union of India Ors. v. Ashish Agarwal: [2022] 444 ITR 1, the Supreme Court, in exercise of its powers under Article 142 of the Constitution of India, sustained such notices that were issued under the provision as in force prior to 01.04.2021. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also govern the pending writ petitions, pending before various the High Courts in which similar notices under Section 148 of the Act issued after 1-4-2021 are under challenge. 7. In view of the above, the impugned notice cannot be construed as a notice under Section 148 of the Act and is required to be considered as a notice under Section 148A (b) of the Act. 8. The Supreme Court also issued directions, which would enable the assessees to respond to the such notices treating the same as notices under Section 148A (b) of the Act. Such responses were required to be considered in terms of Section 148A(c) of the Act and the AOs were required to pass the appropriate orders under Section 148A(d) of the Act. In cases where the AOs found after co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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