RAJIV SHAKDHER, GIRISH KATHPALIA
Jindal Exports And Imports Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax Circle 13(1), Delhi – Respondent
JUDGMENT
Girish Kathpalia, J. The factual matrix being similar and legal matrix being same, these four writ petitions are taken up together for disposal. We heard learned counsel for both sides and examined the relevant legal position.
2. In these writ petitions, the petitioners have assailed legality of notice under Section 148A(b) of the Act and orders under Section 148A(d) of the Act on multiple grounds. However, the petitions can be disposed of on one of those grounds without traversing through the remaining.
3. For convenient reference, the relevant dates and particulars of these writ petitions are tabulated below:
| Writ Petition No. WP(C) | Assessment Year | Date of notice under Section 148 of the Act | Date of issuance of notice under Section 148A(b) of the Act | Date of delivery of notice under Section 148A(b) of the Act | Date of reply to notice under Section 148A(b) of the Act | Date of order under Section 148A(d) of the Act |
| 6217/2023 | 2013-14 | 28.06.2021 | 02.06.2022 | 08.06.2022 | 22.06.2022 | 30.07.2022 |
| 6891/2023 | 2013-14 | 23.04.2021 | 02.06.2022 | 08.06.2022 | 19.06.2022 | 30.07.2022 |
| 6884/2023 | 2014-15 | 03.06.2021 | 20.06.2022 | 08.06.2022 | 19.06.2022 | 30.07.2022 |
| 6183/2023 | 2014-15 | 23.04.2021 | 02.06.2022 | 08.06.2022 | 22.06.2022 | 30.07.2022 |
4. On
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