On 29.04.2022, This Court Passed The Following Order v. Put Up As A Fresh Case On 6.5.2022 Before The Appropriate Bench."

Case :- WRIT TAX No. - 675 of 2022 Petitioner :- Amarjeet KaurRespondent :- Deputy Commissioner Of Income Tax And 2 OthersCounsel for Petitioner :- Abhijeet MukherjiCounsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard learned counsel for the petitioner andSri Manu Ghildiyal, learned counselfor the respondent - Income Tax Department. This writ petition has been filed praying for the following reliefs: "a) Issue an appropriate writ, order or direction in the nature of Certiorari quashing the impugned notice dated31.03.2021 bearing no.ITBA/AST/S/148/2020-21/1032100615 (1) issued by the Respondent no.1 against thePetitioner under Section 148 of Income Tax Act, 1961 for Assessment year 2016-17 (Annexure 7 to the writpetition). b) Issue an appropriate writ, order or direction in the nature of Certiorari quashing the impugned assessmentorder under Section 147 read with Section 144B of the Income Tax Act 27/03/2022 passed by Respondent No.2as well as the entire proceedings against the Petitioner for Assessment year 2016-17 (Annexure 16 to the WritPetition) being consequential to the impugned Notice dated 31/03/2021. c) Issue an appropriate writ, order or direction in the nature of Certiorari quashing the impugned Notificationsdated 31.03.2021 and 27.04.2021 (Annexure 6 to the Writ Petition) issued by Respondent no.3. d) Issue an appropriate writ, order or direction in the nature of Prohibition directing the Respondents toforthwith stop all further proceedings against the Petitioner with respect to Assessment year 2016-17 under theIncome Tax Act, the same being void ab-initio." On 29.04.2022, this Court passed the following order : "Heard Shri Abhijeet Mukherji, learned counsel for the petitioner and Shri Manu Ghildyal, learned StandingCounsel for the respondent- Income Tax Department. This writ petition has been filed praying to quash the impugned notice dated 31.3.2021 issued on 1.4.2021 by therespondent no. 1 under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17 and thereassessment order dated 27.3.2022 passed by the respondent no. 2. Learned counsel for the petitioner submits that the limitation for issuing notice under Section 148 of the IncomeTax Act, 1961, for the assessment year 2016-17 was available to the respondents only up to 31.3.2021 whereasthe impugned notice was issued on 1.4.2021, therefore, in view of the law laid down by this Court in the case ofDaujee Abhushan Bhandar Pvt. Ltd. Vs. Union of India and 2 others (Writ Tax No. 78 of 2022) decided on10.3.2022, the impugned notice and re-assessment order, both being wholly without jurisdiction are liable to bequashed. Shri Manu Ghildyal, learned counsel for the respondents prays for and is granted a week's time to obtaininstructions or to file a counter affidavit. Put up as a fresh case on 6.5.2022 before the appropriate Bench." In compliance to the aforequoted order, Sri Manu Ghildiyal, learned counsel forthe respondent - Income Tax Department has produced the instructions of theconcerned authorities of the Income Tax Department dated 04.05.2022. In the aforesaid instructions it is admitted that the impugned notice through e-mail was sent to the petitioner on 01.04.2021. Thus, it has been admitted by therespondents that the impugned notice under Section 148 of the Income Tax Act,1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on31.03.2021. Learned counsel for the respondents admits that the controversy involved in thepresent writ petition is covered by the judgment of this Court in the case ofDaujee Abhushan Bhandar Pvt. Ltd. Vs. Union Of India And 2 Others (Writ Tax No.78 of 2022) decided on 10.03.2022 and, therefore, this writpetition may also be disposed of in terms of the said judgment. In the aforesaid instructions it is admitted that the impugned notice through e-mail was sent to the petitioner on 01.04.2021. Thus, it has been admitted by therespondents that the impugned notice under Section 148 of the Income Tax Act,1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on31.03.2021. Learned counsel for the respondents admits that the controversy involved in thepresent writ petition is covered by the judgment of this Court in the case ofDaujee Abhushan Bhandar Pvt. Ltd. Vs. Union Of India And 2 Others (Writ Tax No.78 of 2022) decided on 10.03.2022 and, therefore, this writpetition may also be disposed of in terms of the said judgment. In view of the aforesaid, this writ petition is disposed of in terms of thejudgment in the case of Daujee Abhushan Bhandar (supra). The impugnednotice under Section 148 of the Income Tax Act, 1961 dated 31.03.2021 and thereassessment order dated 27.03.2022 passed by the respondent no.2 are herebyquashed. Order Date :- 6.5.2022/vkg