Anup Kumar Lakhotia v. Deputy Commissioner Of Income Tax

10.04.2024 Sl no. 6-10 Ct no. 2 P.M. WPA 5315 OF 2023 Anup Kumar Lakhotia. - Vs - Deputy Commissioner of Income Tax, Central Circle 3(2), Kolkata & Anr. + WPA 5321 OF 2023 + WPA 7018 OF 2023 + WPA 7032 OF 2023 + WPA 7457 OF 2023 Mr. Bhaskar Sengupta, Mr. T. A. Khan .... for the petitioners Mr. Samarjit Roy Chowdhury, Mr. Amit Sharma, Mr. Om Narayan Rai ... for the respondents In all these writ petitions subject matter of challenge by the petitioners are the impugned notices issued on or after 1[st] 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 1[st] 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 9[th] 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 9[th]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.)