ORDER :

1. The petitioner has approached this Court praying for quashing of notice dated March 28, 2022 (Annexure-13) issued under Section 148A(b) of the Income Tax Act, 1961 (for short ‘the Act’), notice dated April 24, 2022 (Annexure-15) issued under Section 148 of the Act and order dated April 24, 2022 passed by respondent no. 2 rejecting the objections raised by the petitioner against issuance of notice under Section 148A(b) of the Act. Further prayer has been made for dropping the re-assessment proceedings initiated in pursuance of notice under Section 148(1) of the Act.

2. Mr. Dhruva Agrawal, learned Senior Counsel appearing for the petitioner submitted that search was carried out at the premises of the petitioner on August 31, 2015. A show cause notice was issued on June 1, 2016 under Section 153A of the Act for block assessment. The order of assessment was passed on December 31, 2017, which was challenged by the petitioner as well as the Department before the Income Tax Tribunal. The appeal filed by the petitioner was accepted whereas the one filed by the Department was dismissed. The order was further challenged by the Department by filing an appeal before this Court, which was dismissed vide order dated December 12, 2022.

3. After passing of the order under Section 153A of the Act, during pendency of the appeal against the aforesaid order, a show cause notice was issued to the petitioner on March 28, 2022 under Section 148A(b) of the Act, which was duly replied to by the petitioner. Rejecting the objection raised by the petitioner, order was passed on April 24, 2022 granting sanction for initiation of proceedings against the petitioner under Section 148A(d) of the Act and consequently, a notice was also issued on April 24, 2022. Initiation of proceedings under Section 148 of the Act is subject matter of challenge in the present writ petition.

4. Referring to scheme of the Act, Mr. Agrawal, learned Senior Counsel pointed out that special procedure has been prescribed in the Act for framing of assessment/re-assessment in cases of search and seizure. Chapter XIV-B was added. Subsequently, Section 153A was added with effect from June 1, 2003. Second proviso to Section 153A provides that any proceeding pending for assessment/re-assessment for the relevant period on the date of initiation of the search under Section 132 or requisition under Section 132A shall abate. In the case in hand also, after the assessment was framed under Section 153A, as a consequence of search, all pending proceedings abated. Section 149 of the Act was referred to, which provides for limitation for issuance of notice under Section 148 of the Act. As assessment of the petitioner had already been framed under Section 153A of the Act, which is comprehensive and framed, after taking approval from the higher authorities, the assessment for the same year cannot be reopened by issuing notice under Section 148 of the Act. In support of the arguments, reliance was placed upon judgments of Madhya Pradesh High Court in Ram Ballabh Gupta Vs. Assistant Commissioner of Income Tax and others, (2005) 199 CTR and Gujarat High Court in Cargo Clearing Agency vs. Joint Commissioner of Income Tax, (2008) 218 CTR.

5. As far as merits of the controversy and challenge to the order granting permission for issuance of notice under Section 148 of the Act are concerned, it was submitted that the grounds mentioned in the order granting approval for the show cause notice is nothing else but change of opinion. In support of the argument, reliance was placed upon judgment of Hon’ble the Supreme Court in Commissioner of Income Tax vs. Kelvinator of India Ltd., (2010) 228 CTR (SC) 488 At the time of block assessment after search was carried out all the issues and the material available, were considered. In fact, the entire process started after an audit objection, to which reply wa