JUDGMENT Office is directed to connect these matters. 1. In all these writ petitions the issue is with regard to the application of amendment made in the Finance Act, 2021 published in the Official Gazette on 28.03.2021 whereby Section 148 of the Income Tax Act, 1961 has been substituted and 148-A has been inserted. 2. Learned counsel appearing for the petitioners submitted that impugned notices in all the cases have been issued under Section 148 of the Income Tax Act, 1961 without complying with the provisions of Section 148 of the Income Tax Act, 1961. 3. Learned counsel for the petitioners submitted that as per the amendment as introduced with effect from 01.04.2021 by the Central Government, it was incumbent on the Assessing Officer to first conduct an enquiry with the prior approval of the Specified Authority with respect to the information suggesting that income chargeable to tax has escaped assessment. 4. Learned counsel for the petitioners further submitted that opportunity is also required to be given to assessee under Section 148-A of the Income Tax Act by serving him with a notice to show cause within specified time, as why notice under Section 148 of the Income Tax Act, 1961 may not be issued on the basis of information suggesting that income chargeable to the tax has escaped assessment. 5. Learned counsel for the petitioners submitted that the different High Courts-Delhi High Court, Calcutta High Court and Bombay High Court, are also seized with the similar kind of matters and interim order has also been passed. 6. This Court instead of granting ex-parte interim order at first instance, thought it proper to serve copy of writ petitions in the office of counsel, representing Income Tax Department, and as such, copies were served in the office of Mr. Anuroop Singhi, Adv. and Ms. Parinitoo Jain, Adv. Ms. Parinitoo Jain, Adv. is appearing and submits that some time may be granted to seek instructions as copies of the writ petitions, have been served to her only yesterday. Ms. Parinitoo Jain, Adv. is granted four weeks time to seek necessary instructions and to file reply to the writ petitions as well as stay applications. Ms. Parinitoo Jain, Adv. will also be free to make an application after filing of the reply for vacation of stay order, if department intends to do so. Ms. Parinitoo Jain, Adv. Ms. Parinitoo Jain, Adv. is granted four weeks time to seek necessary instructions and to file reply to the writ petitions as well as stay applications. Ms. Parinitoo Jain, Adv. will also be free to make an application after filing of the reply for vacation of stay order, if department intends to do so. Ms. Parinitoo Jain, Adv. submits that she will represent the Revenue-Department and as such her name be shown in the cause-list. List all these cases on 06.09.2021. 7. In the meanwhile, the respondents are directed not to proceed further in response to notices issued to the petitioners under Section 148 of the Income Tax Act, 1961. 8. A copy of this order be separately placed in each petition.