IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.09.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.22627 of 2022 and WMP Nos.21684 and 21685 of 2022 Anand Cine Services Private Limited represented by its Director Mr.A.Anand Prasad ... Petitioner Vs Assistant Commissioner of Income Tax Non-Corporate Circle 10(1)

Income Tax Department, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

... Respondent Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue Writ of Certiorarified Mandamus, calling for the records of the respondent contained in its notice bearing DIN & Notice No.ITBA/COM/F/17/2022-23/1043168660(1), dated 25.05.2022, issued by the respondent under Section 148A(b) of the Income Tax Act, 1961, and all proceedings in furtherance thereof including but not limited to the Corrigendum to the notice under Section 148A(b) dated 25.05.2022, bearing DIN & Notice No.TBA/COM/F/17/2022-23/1043761408(1), dated 07.07.2022, order bearing DIN & Order No.ITBA/COM/F/17/2022-23/1044308038(1), passed by the respondent under Section 148A(d) of the Income Tax Act, 1961, dated

29.07.2022, and hence bearing DIN & Notice No.ITBA/COM/F/17/2022- 23/1044308038(1), issued by the respondent under Section 148 of the Income Tax Act, 1961 dated 29.07.2022, for PAN:AAPC9907J, for Assessment Year 2018-19, and to quash the same as arbitrary, unjust, illegal, barred by limitation and consequently forbear the respondent or its superiors, subordinates, agents etc. from re-assessing the petitioner's income for the Assessment Year 2018-19 under Section 147 of the Income Tax Act, 1961.

For Petitioner : Mr.Suhrith Parthasarathy For Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel

O R D E R

Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice for the respondent and is armed with instructions to enable final disposal of this matter even at this juncture, even at the stage of admission.

2. The challenge is to order under Section 148A(d) dated 29.07.2022.

Though several grounds have been raised assailing the order, one that appeals is the fact that there has been a violation of principles of natural justice in this case.

3. The admitted facts are as follows:

(i) The petitioner was in receipt of notice under Section 148 on

21.04.2021, that was challenged in a Writ Petition bearing W.P.No.19368 of

2021.

(ii) A batch of Writ Petitions, including the aforesaid Writ petition, (Vellore Institute of Technology V. Central Board of Direct Taxes (2022 SCC Online Mad 2213)) came to be allowed by the First Bench of this Court on the ground that notices issued were barred by limitation.

(iii) The above order, and similar orders passed in other States were carried in appeal by the revenue before the Hon'ble Supreme Court in the case of Union of India and others V. Ashish Agarwal (2022 SCC Online SC 543), that came to be allowed on 04.05.2022. Even in cases where appeals have not been filed by the revenue, the Hon'ble Supreme Court opined that re- assessments initiated post 01.04.2021 may be continued in line with the new regime of re-assessment under the Income Tax Act, 1961.

(iv) Hence notice under Section 148A(b) came to be issued on

25.05.2022. The notice appears to contain a typographical error, by way of a reference to notice under Section 148 of the Act dated '30.06.2021'.

(v) Though clearly an inadvertant error, the petitioner has sought to take benefit of this, pointing out in its preliminary reply that it was not in receipt of notice dated 30.06.2021.

(vi) A corrigendum ultimately came to be issued on 07.07.2022 correcting the date of notice from 30.06.2021 to 21.04.2021. The objection in this regard thus fails.

DR.ANITA SUMANTH, J.

(vii) The petitioner has, thereafter, sought an adjournment to enable it to file its reply, ignoring which, the impugned order has come to be passed. 4. Thus, solely on the violation of principles of natural justice, all other contentions being left open, the impugned order