The main legal point established is that the delay in issuance of a notice beyond the limitation period and the inchoate nature of a digitally signed notice can lead to the quashing of the notice and related orders.

JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Girish Kathpalia, J. (Oral):

1. This petition, brought under Articles 226 & 227 of the Constitution of India assails the notice dated 30.06.2021 under Section 148A(b) of the Income Tax Act, coupled with notice dated 13.05.2022, communicating the relevant material and order dated 27.07.2022 under Section 148A(d) of the Act pertaining to the Assessment Year 2014-15. On service of notice, the respondent revenue entered appearance through Senior Standing Counsel and filed a counter-affidavit to resist the writ action. We heard learned counsel for both sides.

2. For convenience, the prayer clause of the petition is extracted below:

(I) Issue a writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing:

(a) the unsigned notice (purportedly) dated 30.06.2021 [served/ dispatched on 16.07.2021] issued under section 148, as it existed prior to substitution vide Finance Act, 2021 w.e.f. 01.04.2021, and now deemed to be notice under section 148A(b) of the Income Tax Act, 1961 (`the Act'),pursuant to judgment of the Hon'ble Apex Court in the case of Union of India vs. Ashish Agarwal, [2022] 444 ITR 1 (SC);

(b) the letter/ notice dated 13.05.2022 issued by Respondent No.1 in compliance of the judgment of the Hon'ble Apex Court in the case of Ashish Agarwal (supra) and in terms of Instruction No.1 dated 11.05.2022 issued by Respondent No.3 communicating the so-called information/ material forming the basis of proceedings under section 148/148A of the Act;

(c) the order dated 27.07.2022 passed by Respondent No.1 [with the prior approval of Respondent No.2] under section 148A(d), and the consequent initiation of reassessment proceedings vide notice dated 27.07.2022 issued under section 148 of the Act; in the case of the Petitioner for assessment year 2014-15, and all proceedings/ actions consequent thereto;

(II) Issue a writ/ direction declaring Instruction No.1 dated 11.05.2022 issued by Respondent No.3 as ultra vires, to the extent that the same is contrary to the provisions of section 147-149 and 151 of the Act and in gross and blatant violation of the law laid down by the Hon'ble Supreme Court in the case of Ashish Agarwal (supra);

(III) Issue a writ/ direction declaring that the provisions of sections 147/ 148 permitting reopening of assessment simply on the basis of "information" as defined in Explanation 1 to section 148 of the Act, to be highly arbitrary, irrational and violative of Article 14 of the Constitution as well as the substantive provisions of the Act;

(IV) stay the reassessment proceedings initiated under sections 147/148 vide the impugned notice dated 27.07.2022 issued under section 148 of the Act, and/or any other proceedings initiated thereunder for the assessment year 2014-15, during pendency of the present petition;

(V) grant ad-interim ex-parte stay in terms of prayer (IV) above;

(VI) call for the records of the case from the Respondents;

(VII) pass such other order or orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case".

3. On the first effective hearing, the dispute was crystallized vide order dated 02.12.2022 as follows:

"2. This writ petition is directed against the notice dated 30.06.2021 issued under Section 148 of the Income Tax Act, 1961 [in short, "Act"].

2.1. Besides this, challenge is also laid to the notice/letter dated 13.05.2022 issued under Section 148A(b) of the Act and the order dated 27.07.2022 issued under Section 148A(d) of the Act.

2.2. In addition thereto, Instruction No.1 dated 11.05.2022 issued by the Central Board of Direct Taxes (CBDT)/respondent no.3 which, evidently, has been issued pursuant to the judgment of the Supreme Court rendered in Union of India v. Ashish Aggarwal, (2022) 444 ITR 1 (SC), is also assailed.

2.3. There is an omnibus prayer as well. Via this prayer, vires of sections 147 and 148 of the Act is put under the scanner by invoking Article