AI Insights
This case involves multiple writ petitions filed by various petitioners challenging notices issued under Section 148 of the Income Tax Act, 1961, for different assessment years. The notices were issued after the amendment to the Act but before the compliance with the mandatory provisions of Section 148A, which were not adhered to during the specified period. The petitioners argued that the notices were issued based on notifications that extended the time limits improperly. The court referenced a previous decision by a Division Bench which held that such notifications were beyond the authority of the Central Government and thus struck down as ultra vires. Consequently, the court quashed the notices but allowed for the possibility of fresh proceedings.
Appeal Details
Counselvise Citation
[2022] 140 COUNSELVISE.COM (IT) 754091 (HC-KARNATAKA)
Assessee PAN
Bench
Appeal Number
CRN Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
21-04-2022
Assessment Year
misc
Judgement Text
"IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL 2022 BEFORE THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO.5298/2022 (T-IT) C/W WRIT PETITION NOS.5224/2022 (T-IT), 5280/2022 (T-IT), 6807/2022 (T-IT), 6819/2022 (T-IT), 6828/2022 (T-IT), 6841/2022(T-IT), 6849/2022 (T-IT), 6850/2022 (T-IT), 6852/2022 (T-IT), 6858/2022 (T-IT), 6872/2022 (T-IT), 6891/2022 (T-RES), 6893/2022 (T-RES), 7034/2022 (T-IT) & 20210/2021 (T-IT) IN WP NO. 5298/2022 BETWEEN : SHRI. RAGHUVEER SRINIVAS DONGERKERY PROPRIETOR AGED 74 YEARS M/S PRAGATHI TOURIST CORPORATION D.NO. 14-8-1094 PRAGATHI TOURIST CORPN AMBEDKAR BHAVAN SHOPPING COMPLEX KRR ROAD, KODIALBAIL MANGALORE – 575 003. ... PETITIONER (BY SRI. ANIL KUMAR B., ADVOCATE) AND : 1. INCOME TAX OFFICER WARD 2(1), C.R. BUILDING N.G. ROAD, ATTAWARA,MANGALURU 2 KARNATAKA – 575 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYKAR BHAWAN PLOT NO.5, EDC COMPLEX, PATTO PLAZA PANAJI, GOA – 403 001. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, C.R. BUILDING, ATTWARA MANGALURU , KARNATAKA – 575 001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033720735(1) DATED 28.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2014-15. IN WP NO. 5224/2022 BETWEEN : SHRI. RAGHUVEER SRINIVAS DONGERKERY PROPRIETOR AGED 74 YEARS M/S PRAGATHI TOURIST CORPORATION D.NO. 14-8-1094 PRAGATHI TOURIST CORPN AMBEDKAR BHAVAN SHOPPING COMPLEX KRR ROAD, KODIALBAIL MANGALORE – 575 003. ... PETITIONER (BY SRI. ANIL KUMAR B., ADVOCATE) 3 AND : 1. INCOME TAX OFFICER WARD 2(1), C.R. BUILDING N.G. ROAD, ATTAWARA MANGALURU KARNATAKA – 575 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYKAR BHAWAN PLOT NO.5, EDC COMPLEX, PATTO PLAZA PANAJI, GOA – 403 001. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, C.R. BUILDING, ATTWARA MANGALURU , KARNATAKA – 575 001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033720727(1) DATED 28.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2015-16. IN WP NO. 5280/2022 BETWEEN : SHRI. RAGHUVEER SRINIVAS DONGERKERY PROPRIETOR, AGED 74 YEARS M/S PRAGATHI TOURIST CORPORATION D.NO. 14-8-1094 PRAGATHI TOURIST CORPN AMBEDKAR BHAVAN SHOPPING COMPLEX KRR ROAD, KODIALBAIL MANGALORE – 575 003. ... PETITIONER (BY SRI. ANIL KUMAR B., ADVOCATE) 4 AND : 1. INCOME TAX OFFICER WARD 2(1), C.R. BUILDING N.G. ROAD, ATTAWARA MANGALURU KARNATAKA – 575 001. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, C.R. BUILDING, ATTWARA MANGALURU , KARNATAKA – 575 001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033616460(1) DATED 22.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2016-17. IN WP NO.6807/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA SANTOSH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) 5 AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637378(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2014-15. IN WP NO.6819/2022 BETWEEN : THIBBANAHALLI NIJAGUNAIAH JAVARAYIGOWDA R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD, BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) 6 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032565985(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2017-18. IN WP NO.6828/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA GIRISH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637355(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF 7 INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2014-15. IN WP NO.6841/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA GIRISH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566004(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. 8 IN WP NO.6849/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA SANTOSH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637388(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2015-16. IN WP NO.6850/2022 BETWEEN : THIBBANAHALLI NIJAGUNAIAH JAVARAYI GOWDA R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 9 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637328(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2014-15. IN WP NO.6852/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA SANTOSH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) 10 AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566010(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2017-18. IN WP NO.6858/2022 BETWEEN : THIBBANAHALLI NIJAGUNAIAH JAVARAYI GOWDA R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) 11 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032565989(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. IN WP NO.6872/2022 BETWEEN : THIBBANAHALLI NIJAGUNAIAH JAVARAYI GOWDA S/O NIJAGUNAIAH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637324(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF 12 INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2015-16. IN WP NO.6891/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA GIRISH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637364(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2015-16. 13 IN WP NO.6893/2022 BETWEEN : THIBBANAHALLI JAVARAYIGOWDA SANTOSH R/AT NO.121 MADILU 1ST MAIN ROAD, 1ST BLOCK 2ND STAGE, NAGARABAVI BENGALURU - 560 076. ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566007(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. IN WP NO.7034/2022 BETWEEN : AJAY LUNIA S/O SHRI BABULAL LUNIA AGED ABOUT 50 YEARS, PRESENTLY RESIDING AT FLAT NO.1044 14 PRESTIGE SOUTHRIDGE 1ST MAIN, HOSAKEREHALLI BANASHANAKIR 3RD STAGE BANGALORE – 560 082. ALSO AT NO.28, MALAVALLI RAMA RAO ROAD GODOWN STREET CROSS BANGALORE – 560 002. ... PETITIONER (BY SRI. HARISH V S., ADVOCATE) AND : 1. THE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE ROOM NO.401, 2ND FLOOR, E RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI – 110 003. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1) BMTC BUILDING 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE – 560 095. 3. THE ADDITIONAL COMISSIONER OF INCOME TAX RANGE 4(1) BMTC BUILDING 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE – 560 095. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-2 BMTC BUILDING 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE – 560 095. ... RESPONDENTS (BY SRI.K.V. ARAVIND., ADVOCATE) 15 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ISSUED BY THE R-2 U/S.148 OF THE INCOME TAX ACT, 1961, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021- 22/1032650731(1) DATD 23.04.2021 RELEVANT TO THE ASSESSMENT YEAR 2013-14 VIDE ANNEXURE-A. IN WP NO. 20210/2021 BETWEEN : M/S. NAGENDRA TRADING COMAPANY A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SRI S. B. NAGENDRA BABU S/O S. P. BALARAMAIAH AGED ABOUT 51 YEARS, CHELUR BAGEPALLY – 563 124 CHICKBALLAPUR DISTRICT. ... PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND : INCOME TAX OFFICER WARD-1 CHICKBALLAPUR – 562 101. ... RESPONDENT (BY SRI.E.I. SANMATHI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 30.06.2021 ISSUED U/S.148 OF THE ACT IN NO. ITBA/AST/S/148/2021-22/1033877457(1) FOR THE ASSESSMENT YEAR 2017-18 VIDE ANNEXURE-B. THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: 16 ORDER It is submitted by the learned counsel for the parties that in all these cases notices issued under the erstwhile provisions of Section 148 of the Income-tax Act, 1961 (for short the ‘IT-Act’) after 1.4.2021 and before 30.06.2021 are impugned. The question that would arise for consideration is: whether these notices and the subsequent proceedings be justified in law with the amendment substituting the provisions of Section 148 and inclusion of Section 148A of the Act. The learned counsels for the petitioners submits that the proceedings are initiated after 01.04.2021 and before 30.06.2021 only because of the Notifications dated 31.03.2021 and 27.04.2021 issued under Section 3(1) of the Amendment Act, 2020. The learned counsels submit that these notifications could not have been issued extending the time limits for the purposes of either Section 149 or Section 151 as it stood prior to the 17 Amendment Act, 2020. A Division Bench of this Court has answered this question in favour of the assessees in W.P. No.22348/2021 [T-IT] which is decided on 15.4.2022. Sri K.V.Arvind and Sri E.I.Sanmathi, learned counsels for the respondents are heard in the light of these contentions and the orders of the Division Bench as aforesaid. The Division Bench has decided on the aforesaid question opining that the notification issued extending the operation of the provisions of Sections 148, 149 and 151 as it stood prior to amendment is beyond authority of the Central Government and therefore, the relevant part of the notification will have to be struck down as ultra vires the Amendment Act. The Division Bench has also opined that because the mandatory provisions of Section 148A of the Act have not been complied with, notices issued during this period between 01.04.2021 and 30.06.2021 will have to fail but with liberty to the 18 Assessing Officer to initiate fresh proceedings in accordance with the relevant provisions of the Act as amended by the Amendment Act, 2020. Hence, the following, ORDER The petitions are allowed in part. The impugned notices, which are issued under Section 148A of the Act between 01.04.2021 and 30.06.2021, stand quashed with liberty to the Assessing Officer in each of these cases to initiate fresh proceedings as observed by the Division Bench. If there are any other grounds urged by any of these petitioners, the above disposal of the petitions shall not foreclose any such grounds. Sd/- JUDGE nv "
Other Referred Cases
W.P. No.22348/2021 [T-IT]
Laws Referred To
Income Tax Act, 1961, Constitution of India
Consultation on Entity Formation
₹0
Guide to Charitable Trusts: Formation, Benefits, and Compliance
₹0
1:1 Consultation on Salary Structuring
₹1
Sales Forecasting Sheet
₹100
Form AOC-2 - Disclosure of Related Party Transaction
Mehul₹50
Why Meesho got ₹1,500 Crore Tax Demand ?
Team Counselvise - March 09, 2026
Finance Bill, 2026: Key GST Reforms that will Reshape Compliance and Cash Flows
Team Counselvise - February 03, 2026
Finance Bill, 2026: Key Direct Tax Amendments on Assessments and Appeals
Team Counselvise - February 06, 2026