Ishan Information Services Pvt Ltd v. Union Of India And ORS.

WPA 22364 OF 2022 09.04.2024 Sl no. 1-6 Ishan Information Services Pvt. Ltd.

Ct no. 2 - Vs - P.M.

Union of India & Ors.

+ WPA 27718 OF 2022 + WPA 27721 OF 2022 + WPA 3822 OF 2023 + WPA 5410 OF 2023 + WPA 5413 OF 2023 Mr. Sutirtha Das, Mr. Rajesh Kr. Mishra .... for the petitioners Ms. Smita Das De, Mr. Prithu Dudhoria, Mr. Samarjit Roy Chowdhury ... for the respondents In all these writ petitions subject matter of challenge by the petitioners are the impugned notices issued on or after 1st April, 2021 under Section 148(Old) of the Income Tax Act, 1961 by converting or treating the same under Section 148A(b) of the Income Tax Act inserted by Finance Act, 2021 which came into effect from 1st April, 2021 and all subsequent proceedings thereunder relating to assessment year 2013-2014 and 2014-2015 on the ground that the same are barred by limitation and in support of their contention petitioners relied on an

unreported common judgement of this Court in a batch of matters dated 9th February, 2024 in WPO No. 2747 of 2022 (M/s. Arati Marketing Pvt. Ltd - Vs. Union of India & Ors.).

For the reasons recorded in detail in the aforesaid judgement of this Court, dated 9th February, 2024 and following the same, all these writ petitions are disposed of by allowing the same and by quashing the impugned notices under Section 148(Old)/148A(b) of the Act and all subsequent proceedings.

(Md. Nizamuddin, J.)