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TMI Blog2025 (2) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... h effect from 01.04.2021. 2. The specific case of the petitioner is that earlier a notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 28.06.2021 and in response to the same, the petitioner submitting to the jurisdiction replied to the said notice which has culminated in an Assessment Order dated 30.03.2022. 3. It is submitted that the aforesaid Assessment Order dated 30.03.2022 has been accepted both by the Department and by the petitioner and no further proceedings were initiated thereafter. 4. However, the Department has issued a notice under Section 148A(b) of the Income Tax Act, 1961 on 01.06.2022 in the light of the decision of the Hon'ble Supreme Court in Union of India Vs. Ashish Agarwal, [202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted provisions, the Department appeared to have proceeded under the mistaken yet bona fide belief that those amendments were yet to be enforced. It was in the aforesaid background that it found that the ends of justice would warrant the notices issued with reference to the erstwhile provisions being saved and being read as referable to section 148A(b). It was to subserve the aforesaid primary objective that Union of India v. Ashish Agarwal [(2022) 444 ITR 1 (SC); (2023) 1 SCC 617] proceeded to hold that the impugned section 148 notices would be deemed to have been issued under section 148A and treated to be show-cause notices referable to clause (b) thereof. 23. As we read the penultimate directions which came to be framed, the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d solely on account of a misinterpretation of the correct legal position. It was these factors which clearly appear to have weighed upon the Supreme Court to mould and sculpt a procedure which would strike a just balance between competing interests." 7. Learned counsel for the petitioner has also drawn attention to few other decisions of the Division Bench of the Delhi High Court as detailed below:- i. Akshita Jindal Vs. Income-tax Officer, [2024] 162 taxmann.com 313 (Delhi). ii. Satish Chand Jain Vs. Assistant Commissioner of Income-tax, [2024] 166 taxmann.com 447 (Delhi). 8. Learned Senior Standing Counsel for the respondents on the other hand would submit that the interpretation placed by the Division Bench of the Delhi High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/petitions, is/are hereby modified and substituted as under: 28.1. The impugned Section 148 notices issued to the respective assessee's which were issued under unamended Section 148 of the IT Act, which were the subject-matter of writ petitions before the various respective High Courts shall be deemed to have been issued under Section 148-A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of Section 148-A(b). The assessing officer shall, within thirty days from today provide to the respective assessee's information and material relied upon by the Revenue, so that the assessee's can reply to the show-cause notices within two weeks thereafter. 28.2. The requirement of conduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that the present order shall 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. 30. The impugned common judgments and orders [Ashok Kumar Agarwal v. Union of India, 2021 SCC OnLine All 799] passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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