Ops case full order P.Nos.25194, 25199 & 25197 of 2021 THE HON’BLE ACTING CHIEF JUSTICE and P.D.AUDIKESAVALU,J. (Order of the Court was made by the Hon’ble Acting Chief Justice)

W.P.Nos.25194, 25199 & 25197 of 2021
THE HON’BLE ACTING CHIEF JUSTICE and
P.D.AUDIKESAVALU,J.
(Order of the Court was made by the Hon’ble Acting Chief Justice)
The challenge here is to an order under Section 153C of the Income-Tax Act, 1961 on the ground that there is no clarity of the position pursuant to the notification dated March 31, 2021, being S.O.1432 (E) and the subsequent notification dated April 27, 2021
being S.O. 1703 (E), particularly in relation to sub-clause (a) of Clause A of the later notification. According to the petitioner, the same change brought about pertaining to Section 148 of the Act has also been made applicable to search and seizure notices. However, it is unclear as to what the period of limitation would be and whether notices issued subsequent to March 31, 2021 would require a different procedure to
be followed than the procedure followed prior to April 1, 2021.
2. It is submitted by Mr.A.P.Srinivas, learned standing counsel appearing for the Department, that the law is quite clear and it has been clearly stipulated that for searches initiated on or after April 1, 2021, it is the amended procedure which would apply though searches initiated prior to April 1, 2021 will continue to be governed by the old
procedure.
3. Though an arguable case is made out and the matter requires
consideration, no interim order is immediately called for.
4. Accordingly, notices be issued to the non-appearing parties. Counter-affidavits be filed within four weeks from date. List the matter
six weeks hence.
5. It is made clear that any steps taken, including assessment orders passed upon conclusion of the search and seizure process,
would abide by the result of the petitions.
6. List the matters, along with W.P.No.15019 of 2021, on 08.12.2021.
(M.N.B., ACJ) (P.D.A., J.)
25.11.2021
kpl
THE HON’BLE ACTING CHIEF JUSTICE and
P.D.AUDIKESAVALU,J.
(kpl)
W.P.Nos.25194, 25199
& 25197 of 2021
25.11.2021

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