IMPORTANT POINT
The court established that under the amended provisions of the Income Tax Act, reassessment notices can be issued within a ten-year period if there is evidence of income escaping assessment, thereby expanding the scope of the Assessing Officer's powers in such cases.

JUDGMENT :

Deepak Roshan, J.

Since all these appeals involve common question of law as such all were heard together and being disposed of by this common order.

2. In W.P.(T) No.3383/2023 the petitioner has made following relief:-

(a) For the issuance of an appropriate writ, order or direction in the nature of certiorari for quashing of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356711(1) dated 27th of March 2023 (Annexure-1) as the same is barred by limitation as prescribed under Section 149 of the Income Tax Act, 1961.

(b) For the issuance of an appropriate writ, order or direction to stay the operation of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356711(1) dated 27th of March 2023 (Annexure-1) till the pendency of the writ petition.

In W.P.(T) No.3397/2023 the petitioner has made following relief:-

(a) For the issuance of an appropriate writ, order or direction in the nature of certiorari for quashing of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356668(1) dated 27th of March 2023 (Annexure-1) as the same is barred by limitation as prescribed under Section 149 of the Income Tax Act, 1961.

(b) For the issuance of an appropriate writ, order or direction to stay the operation of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356668(1) dated 27th of March 2023 (Annexure-1) till the pendency of the writ petition.

In W.P.(T) No.3601/2023 the petitioner has made following relief:-

(a) For the issuance of an appropriate writ, order or direction in the nature of certiorari for quashing of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356704(1) dated 27th of March 2023 (Annexure-1) as the same is barred by limitation as prescribed under Section 149 of the Income Tax Act, 1961.

(b) For the issuance of an appropriate writ, order or direction to stay the operation of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356704(1) dated 27th of March 2023 (Annexure-1) till the pendency of the writ petition.

3. At the outset, learned counsel for the revenue submits that the issue of limitation raised in all these writ applications has already been decided by this Court in the case of Devika Construction and Developers Private Limited Vs. Principle Chief Commissioner of Income Tax [W.P.(T) No. 2650 of 2023] along with [W.P.(T) No.2651 of 2023] as such, all these writ applications may be dismissed.

4. Learned counsel for the petitioner did not dispute the aforesaid fact that the issue of limitation involved in these writ applications has been deliberated in details in the above referred case and the same is squarely applicable in all these cases.

5. Having heard learned counsel for the parties and after going through the prayer made in these applications it appears that the same have been preferred for quashing the respective notices on the ground that the same is barred by limitation as preferred under Section 149 of the IT Act and all these writ applications pertains to assessment year 2013-14 (Financial Year 2012-13).

It further transpires that the grounds raised in these applications are that the assessment year 2013-14 cannot be reopened in the light of the amendment introduced by the Finance Act 2021-22; the very same issue has been decided in the case of Devika Construction (supra). For brevity, relevant portion of the said judgment is quoted hereinbelow:-:

“6. Having heard learned counsel for the parties and after going through the averments made in the respective affidavits and the documents annexed therein, it appears that a search was conducted on 09.06.22 which falls in the financial year 2022-23. During the course of search at the business premises of Naresh Kumar Kejriwal situated at GEL Church Complex, Ranchi a bunch of loose sheets containing written pages 1 to 110 identified as NKK01 was seized. On examination, it was found that page 01 and 02 of the loose sheets of NKK-01, contains the accommodation entries of loan given to Devika Construction and Developers Private Limited. As per the