An Assessing Officer may issue jurisdictional notice under Section 148 only after the Prescribed Authority under section 151 of the Act records his satisfaction that it is fit case for issue of notice under section 148.

JUDGMENT :

Surya Prakash Kesarwani, J.

1. Heard learned counsel for the petitioners, Sri S.P. Singh, learned Additional Solicitor General of India assisted by Sri Krishna Agrawal and Sri Praveeen Kumar, learned counsel for the respondents in all the above-noted writ petitions.

2. These writ petitions have been filed praying to quash the notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act, 1961’) and the reassessment orders passed under Section 147/148 of the Act, 1961.

3. Since common questions of law on similar set of facts are involved in this batch of writ petitions, therefore, with the consent of learned counsels for the parties, the Writ Tax No.554 of 2022 have been heard as a leading writ petition and facts of this case are being noted.

4. In the above noted writ petitions, the following reliefs have been sought by the petitioners:

“WRIT TAX No. 554/22

(I) Issue a writ, or direction in the nature of Certiorari quashing the impugned notice u/s 148 of the Act, dated 31.03.2021, issued by respondent no.3, for A.Y. 2013-14. (Annexure No. 4)

(ii) Issue a writ, order or direction in the nature of Prohibition thereby restraining Respondent No. 3 from undertaking further reassessment proceedings pending before him against the Petitioner, for A.Y. 2013-14 in pursuance of notice u/s 148 of the Act, dated 31.03.2021.

(iii) Issue any other writ order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the case.

(iv) Award the costs of the petition to the petitioner

(v) Issue a Writ, Order or Direction in the nature of Certiorari to quash the Assessment Order dated 23.03.2022 passed by Respondent No.4 (Annexure - 13) being in consequence of the proceedings which is without jurisdiction and without giving an effective opportunity of being heard.

(vi) Issue writ order or direction in nature of mandamus directing Respondent Nos.3 & 4 not to proceed further towards the recovery of demand created in consequence of the assessment order dated 23.03.2022 (Annexure – 13)/ not treat the Petitioner as assessee in default, during the pendency of the present writ petition.

WRIT TAX No. - 370 of 2022

(a) Issue a writ, order or direction in the nature of Certiorari quashing the notice dated 08.02.2022 (Annexure-1 to the writ petition) issued by the Respondent No. 1 disposing of the objections raised by the petitioner against the issuance of notice dated 31.03.2021 under Section 148 of the Income Tax Act for the Assessment Year 2015-16;

(b) Issue a writ, order or direction in the nature of Certiorari quashing the notice dated 08.02.2022 (Annexure-3 to the writ petition) issued by the Income Tax Department under Section 143(2) read with Section 147 of the Income Tax Act, 1961;

(c) Issue a writ, order or direction in the nature of Certiorari quashing the notice dated 31.03.2021 issued by the Assistant Commissioner of Income Tax Officer, Circle 5(1)(1), Gautam Budh Nagar under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure-2 to the writ petition);

(c-i) Issue a writ, order or direction in the nature of Certiorari quashing the assessment order dated 31.03.2022 u/s 147 of the Income Tax Act, 1961 passed by the respondent no. 3, the demand notice and computation sheet issued to the petitioner (Annexure-19 to the writ petition);

(d) Issue a writ, order or direction in the nature of Mandamus restraining the respondents from proceeding with the consequential reassessment initiated vide notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, particularly, the notices dated 23.11.2021 (Annexure-9 to the writ petition) and 08.02.2022 (Annexure-3 to the writ petition) issued under Section 142(1) and Section 143(2) read with Section 147 of the Income Tax Act respectively;

(d-i) Issue a writ, order or direction in the nature of Mandamus restraining the respondents from taking any coercive steps pursuant to the show cause notice dated 31.03.2022 issued by the res