IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.-

CWP-4789-2024 (O&M) Decided on :- 10.03.2025 Krishan Kedia ....Petitioner VERSUS Income Tax Officer & Ors ....Respondents CORAM : HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Nitin Kanwar, Advocate for the petitioner.

Ms. Gauri Neo Rampal, Sr. Standing Counsel, for the respondents.

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SUDEEPTI SHARMA, J.

The challenge in the present writ petition is to notice dated 27.07.2022 under Section 148 of Income Tax Act, 1961 along with assessment order dated 21.03.2023 under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, for the Assessment Year 2014-2015.

BRIEF FACTS

2. The case of the petitioner pertains to the Assessment Year 2014-2015. Brief facts of the present case as per pleadings in the writ petition are that notice dated 06.04.2021 under old Section 148 of the Income Tax Act, 1961 was issued to the petitioner for the Assessment Year 2014-2015, despite the fact that Section 148 of the Income Tax Act, 1961 was substituted with new Sections 148 and 148A w.e.f. 01.04.2021. Notice under Section 142(1) of Income Tax Act, 1961 dated 27.11.2021 was issued to the petitioner. Th