ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 06-05-2024 The petitioner is before this Court alleging that the present proceeding under Section 148 of the Income Tax Act, 1961 (for brevity, Act) is hit by limitation.

2. Learned Counsel for the petitioner submits that the issue is already covered by two judgments (CWJC No. 7517 of 2023 and CWJC No. 7573 of 2023) of a Division Bench of this Court produced as Annexure P-12 series.

3. Learned Senior Standing Counsel for the Income Tax Department however submits that there is substantial difference in the above case since notice was issued within four years, as was provided before the amendment on 01.04.2021.

The Hon’ble Supreme Court has also extended the time for issuance of notices especially since the Department had bona fide not noticed the amendment brought on 01.04.2021, [(Annexure P-11-judgment), Union of India Vs. Ashish Agrawal reported in (2023) 1 SCC 617].

4. On facts it is to be noticed that the notice under Section 148 of the Act was first issued by Annexure P-1 on 30.06.2021 for the Assessment Year 2017-18 as Section 148 stood before the amendment. There was a four-year period provided from the last date of the rele