THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.3426 OF 2024 ORDER:(per Hon’ble Sri Justice P.SAM KOSHY The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India seeking for the following relief:

“to issue an appropriate writ order or direction especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent u/s 147 r w s 144B of the Act dt 25/01/2024 with DIN No ITBA/AST/S/147/2023 24/10600996401 for the Ay 2016-17 as arbitrary illegal bad in law void ab initio apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act and consequently set aside the same”.

2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended provisions of the Act which came into effect from 01.04.2021, the respondents, while proceeding under Section 148 of the Act, were required to issue notice under Section 148A and provide an opportunity of hearing to the assessee. As per the amended provision of law, the proceed