Neutral Citation No. - 2025:AHC:115271-DB Court No. - 3 Case :- WRIT TAX No. - 1260 of 2022 Petitioner :- Vinod Bihari Lal Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Gyan Prakash Singh,Krishna Agarawal Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following relief:- "(i) Issue a Writ, Order or Direction in the nature of Certiorari quashing the impugned notice u/s 148 of the Act dated 31.03.2021 issued on 01.04.2021 by Respondent No.3, for A.Y. 2014-15. (Annexure No. 2) (ii) Issue a Writ, Order or Direction in the nature of Certiorari quashing assessment order dated 15.03.2022 passed u/s 147 r.w.s. 144 r.w.s. 144B of the act for A.Y 2014-15 passed by the respondent no.4. (Annexure No. 7). (iii) Issue a Writ, Order or Direction in the nature of Certiorari quashing notices dated 25.08.2022 for A.Y 2014-15 u/s 271(1)(c) & section 271(1)(b) of the act issued by respondent no.3. (Annexure No.10). (iv) Issues a Writ, Order or Direction in the nature of prohibition restraining the respondents from giving effect to the assessment order dated 15.03.2022 passed u/s 147 r.w.s. 144 r.w.s. 144B of the act for A.Y 2014-15 passed by the respondent no.4 and proceeding further pursuant to notices dated 25.08.2022 for A.Y 2014-15 u/s 271(1)(c) & section 271(1)(b) of the act during the pendency of the present writ petition. …" 3. Upon perusal of the documents, it appears that notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') issued on March 31, 2021, was dispatched on the same date but was delivered to the petitioner only the next date, i.e. April 1, 2021. In light of the same and keeping in mind the judgment delivered by a Division Bench of this Court in the case of Daujee Abhushan Bhandar (P.) Ltd. vs. Union of India reported in [2022] 236 taxmann.com 246 (Allahabad), it has to be held that the communication of the notice under Section 148 of the Act took place only on April 1, 2021 and not on March 31, 2021. It is to be further noted that by the Finance Act, 2021, the law was changed and subsequent to March 31, 2021, the law came into effect. The Department was, accordingly, required to issue notice under Section 148A of the Income Tax Act, 1961. 4. In light of the above, the impugned notice under Section 148 of the Act dated March 31, 2021 and the consequential orders including any assessment order are quashed and set-aside with liberty granted to the respondent authorities to issue fresh notice under Section 148A of the Act in accordance with law. 5. With the aforesaid directions, the writ petition is disposed of. Order Date :- 16.7.2025 Rakesh (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- RAKESH MEHTA High Court of Judicature at Allahabad