HARINDER SINGH BEDI Vs. UNION OF INDIA

JUDGEMENT

(1.) Present petition under Article 226 of the Constitution of India has been filed assailing notice dtd. 22/4/2021(Annexure P/3), CBDT Instructions dtd. 11/5/2022(Annexure P/7), order dtd. 19/7/2022 (Annexure P/11) passed Sec. 148(A)(d) of Income Tax Act, 1961 and notice dtd. 19/7/2022 (Annexure P/12) issued under Sec. 148 of the Income Tax Act, 1961 passed by the respondents/authorities on the ground that the same are in violation of the judgment dtd. 4/5/2022 passed by Hon'ble Supreme Court in the case of Union of India and others vs. Ashish Agarwal (Civil Appeal No.3005 of 2022).

(2.) It is submitted that the authorities have misinterpreted the judgment of Hon'ble Supreme Court and by way of colorable excise of power issued the ultra-vires Instructions No.01 of 2022, thereby illegally extending the limitation for continuing reassessment proceedings under Ss. 147 read with Sec. 148A, 148, 149 and 151 of the Income Tax Act, 1961. The petitioner seeks to challenge legality, validity and propriety of the notice dtd. 22/4/2021 issued under un-amended and omitted sec. 148 of the Income Tax Act, 1961, order dtd. 19/7/2022 passed under Sec. 148 A (d) of the Income Tax Act, 1961 and consequential notice dtd. 19/7/2022 passed under Sec. 148 of the Income Tax Act, 1961.

(3.) A preliminary objection has been raised by the respondent No.1 with respect to maintainability of the writ petition against a show cause notice as a writ petition under Article 226 of the Constitution of India is not maintainable against a show cause notice.