Md. Nizamuddin, J v. Union Of India & Ors

IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionOriginal Side Present :- Hon’ble Mr. Justice Md. Nizamuddin W.P.O. No. 2964 of 2022 M A FINANCIAL SERVICES PRIVATE LIMITEDVs.INCOME TAX OFFICER WARD 4/1 AND ORS. With W.P.O. 424 OF 2023, W.P.O. No. 578 of 2023, W.P.O. No. 579of 2023, W.P.O. No. 580 of 2023, W.P.O. No. 581 of 2023,W.P.O. No. 582 of 2023, W.P.O. No. 583 of 2023, W.P.O. No.584 of 2023, For the Petitioners :- Ms. Swapna Das, Mr. Siddharth Das, Mr. Arun Kumar Mishra, Ms. NavnitaAgarwal, Mr. Debdatta Saha, Mr. R. Mukherjee, Advocates For the Respondents :- Mr. Vipul Kundalia, Mr. Smarajit Roy Chowdhury, Mr. Om Narayan Rai, Mr. Aryak Dutt,Mr. Tilak Mitra, Ms. Smita Das De, Mr. Prithu Dudhoria, Mr. Soumen Bhattacharjee, Mr.Amit Sharma, Advocates Dated : 28[th] March, 2024 MD. NIZAMUDDIN, J. In all these writ petitions subject matter of challenge by thepetitioners are the impugned notices issued on or after 1[st] April, 2021 underSection 148(Old) of the Income Tax Act, 1961 by converting or treating thesame 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 subsequentproceedings thereunder relating to assessment years 2013-14 and 2014-15 on the ground that the same are barred by limitation and in support of theircontention petitioners relied on an unreported common judgment of thisCourt in a batch of matters dated 9[th] February, 2024 in WPO No. 2747 of2022 (M/s. Arati Marketing Pvt. Ltd. Vs. Union of India & Ors.). For the reasons recorded in detail in the aforesaid judgment ofthis Court, dated 9[th] February, 2024 and following the same, all these writpetitions are disposed of by allowing the same and by quashing theimpugned notices under Section 148(Old)/148A(b) of the Act and allsubsequent proceedings. (MD. NIZAMUDDIN, J.) TR/