ORDER

1.In this Writ Petition, the Petitioner has challenged the order dated 28.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 under the new regime as in force with effect from 01.04.2021 for the Assessment Year 2014-2015 passed by the 1st Respondent.

2. The impugned order dated 28.07.2022 passed under Section 148A(d) of the Act and the consequential Section 148 Notice dated 29.07.2022 under the new regime was issued in the light of the Judgement of the Hon’ble Supreme Court in Ashish Agarwal Vs. Union of India., (2023) 1 SCC 617 on 04.05.2022

3. This is the second round of litigation before this Court. Earlier, the petitioner was issued with a Notice dated 30.06.2021 under Section 148 of the Act under the old regime as in force till 31.03.2021 for the Assessment Year 2014-2015.

4. The said Notice dated 30.06.2021 issued under the old regime was the subject matter of a challenge by the Petitioner in W.P.16444 of 2021, which came to be disposed by this Court vide Order dated 04.02.2022, whereby this Court quashed the impugned Section 148 Notice issued under the old regime stating it ought to be issued in accordance with the new regime of the Act.

5. Meanwhile, the Hon’b