Poddar Tradelinks Pvt. Ltd v. Income Tax Officer & Ors

04.04.2024.PBSl. No.3. WPA 3872 of 2023 Poddar Tradelinks Pvt. Ltd. VsIncome Tax Officer & Ors. Mr. Rites Goel,Mr. Brijesh Kr. Singh.…….for the petitioner.Mr. Vipul Kundalia,Mr. Prithu Dudharia.…….for the respondent.Mr. Tilak Kr. Mitra.……..for the Income Tax. In the writ petition subject matter of challengeby the petitioner is the impugned notices issued on orafter 1[st] April, 2021, under Section 148(Old) of theIncome Tax Act, 1961, by converting or treating thesame under Section 148A(b) of the Income Tax Actinserted by Finance Act, 2021 which came into effectfrom 1[st] April, 2021 and all subsequent proceedingsthereunder relating to assessment year 2014-2015 onthe ground that the same is barred by limitation andin support of his contention petitioner relied on anunreported common judgement of this Court in abatch 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 theaforesaid judgement of this Court, dated 9[th] February,2024 and following the same, this writ petition beingWPA 3872 of 2023 is disposed of by allowing the sameand by quashing the impugned notices under Section148(Old)/148A(b) of the Act and all subsequentproceedings. ( Md. Nizamuddin, J.)