COMMON ORDER :

C. SARAVANAN, J.

By this Common Order, all these Writ Petitions are being disposed of.

2. In these Writ Petitions, the Petitioner has challenged the impugned Assessment Orders all dated 30.03.2023 passed for the Assessment Year 2016-2017, 2017-2018 and 2018-2019 under Section 144 read with Section 147 of the Income Tax Act, 1961.

3. The undisputed facts of the case are that for all the aforesaid Assessment Years, the Petitioner was issued with a Notice all dated 01.04.2021 under Section 148 of the Act under the old regime as in force till 31.03.2021.

4. These Section 148 Notices dated 01.04.2021 issued under the old regime as in force till 31.03.2021 ultimately culminated in the Assessment Orders dated 30.03.2022 for all the aforesaid Assessment Years against the Petitioner has preferred appeals before the Commissioner of Income Tax (Appeals) under Section 246A of the Act.

5. Meanwhile, the Hon’ble Supreme Court delivered its verdict in Union of India Vs. Ashish Agarwal., (2024) SCC Online SC 2693 on 04.05.2022, which was later clarified by the Hon’ble Supreme Court in Union of India Vs. Rajeev Bansal, 2024 SCC Online SC 2993.

6. In Paragraph No.28 from Ashish Agarwal case (cited supra), the Hon’ble Supreme Court held as under:-

28. In view of the above and for the reasons stated above, the present Appeals are allowed in part. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under:

(i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assessees can reply to the showcause notices within two weeks thereafter;

(ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a onetime measure visàvis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required;

(iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted);

(iv) All defences which may be available to the assesses including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available.

7. In the Union of India Vs. Rajeev Bansal, 2024 SCC Online SC 2993, the above decision of the Hon’ble Supreme Court in Ashish Agarwal case (cited supra) was re-examined. The Hon’ble Supreme Court framed the following questions of law / issues in Paragraph No.18. Paragraph No.18 from Rajeev Bansal case (cited supra) is reproduced below:-

“(a) Whether the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and notifications issued under it will also apply to reassessment notices issued after April 1, 2021; and

(b) Whether the reassessment notices issued under section 148 of the new regime between July and September 2022 are valid.”

8. The above questions of law / issues have be