Abc Dubash Mining v. Union Of India And ORS.

WPA 23153 OF 2022 14.03.2024 Sl no. 121-134 ABC Dubash Mining Ct no. 2 - Vs - P.M.

Union of India & Ors.

+ WPA 25916 OF 2022 + WPA 28737 OF 2022 + WPA 28881 OF 2022 + WPA 2369 OF 2023 + WPA 3191 OF 2023 + WPA 3489 OF 2023 + WPA 3806 OF 2023 + WPA 4555 OF 2023 + WPA 4722 OF 2023 + WPA 5162 OF 2023 + WPA 6491 OF 2023 + WPA 7148 OF 2023 + WPA 7149 OF 2023 Mr. J.P. Khaitan, Sr. Adv.

Mr. Avra Mazumder, Mr. Samrat Das, Ms. Alisha Das, Mr. Himangshu Kumar Ray, Ms. Shiwani Shaw, Ms. Anupa Banerjee, Mr. Rites Goel.

.... for the petitioners Mr. Vipul Kundalia, Mr. Prithu Dudhoria, Ms. Smita Das De, 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.)