RITESH ENCLAVE PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Learned Counsel appearing for the parties.

(2.) In view of involvement of common question of law and similarity of facts in all these Writ Petitions, with the consent of the parties all these Writ Petitions have been heard together and are being decided by the present common judgement and order.

(3.) Common facts and issues involved in all these Writ Petitions as appear on perusal of relevant record and upon considering the submissions of the parties are that the petitioners are aggrieved by the issuance of impugned notices under Sec. 148 of the Income Tax Act, 1961 on the ground that the same are barred by limitation and the respondent Income Tax Authority concerned, before issuing the impugned notices under Sec. 148 of the Income Tax Act, have not observed the statutory formalities under Sec. 148 A of the Income Tax Act as prescribed by the Finance Act, 2021 which are applicable with effect from 1/4/2021 before issuance of notices under Sec. 148 of the Act on or after 1/4/2021.