JUDGMENT : BHARGAV D. KARIA, J. 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi K. Parikh with learned advocate Mr. Parimalsinh Parmar, learned Senior Advocate Mr. S.N. Soparkar with learned advocate Mr. B.S. Soparkar, learned advocate Mr. Manish J. Shah, learned advocate Mr. Hardik Vora, learned advocate Ms. Shrunjal T. Shah, learned advocate Mr. Darshan B. Gandhi, learned advocate Ms. Nupur D. Shah, learned advocate Mr. Jimi S. Patel, learned advocate Mr. Hiren J. Trivedi for the petitioners and learned Senior Standing Counsel Ms.Maithili D. Mehta, learned Senior Standing Counsel Mr. Karan G. Sanghani and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents. 2. The issue involved is identical in all these petitions and therefore, with the consent of the learned advocates for the respective parties, they have been heard together and would be disposed off by this common judgment. 3. Rule returnable forthwith. learned Senior Standing Counsel Ms.Maithili D. Mehta, learned Senior Standing Counsel Mr. Karan G. Sanghani and learned Senior Standing Counsel Mr. Varun K. Patel waives service of notice of rule on behalf of the the respondents. 4. In this group of petitions, the petitioners have challenged notices issued under section 148 of the INCOME TAX ACT , 1961 (for short “the Act”) for the Assessment Year 2015-2016 under the old regime in view of TOLA without issuing notice under section 148A(b) as required to be issued with effect from 01.04.2021. 5. Details of each individual matter is summarised as under: Sr. 5. Details of each individual matter is summarised as under: Sr. No. SCA No. Assessment Year Date of Notice under section 148 under TOLA Date of notice under section 148A(b) after judgment in case of Ashish Agarwal 1 17443/2022 2015-2016 30.06.2021 30.05.2022 2 17574/2022 2015-2016 30.06.2021 24.05.2022 3 17667/2022 2015-2016 26.04.2021 29.07.2022 4 17894/2022 2015-2016 25.06.2021 24.05.2022 5 18001/2022 2015-2016 28.06.2021 26.07.2022 6 18774/2022 2015-2016 30.06.2021 30.05.2022 7 19264/2022 2015-2016 23.06.2021 30.06.2022 8 19313/2022 2015-2016 19.04.2021 29.07.2022 9 19326/2022 2015-2016 23.04.2021 26.07.2022 10 19453/2022 2015-2016 18.06.2021 01.06.2022 11 20589/2022 2015-2016 21.04.2021 26.07.2022 12 20735/2022 2015-2016 29.06.2021 24.05.2022 13 20743/2022 2015-2016 18.05.2021 29.07.2022 14 20758/2022 2015-2016 28.04.2021 01.06.2022 15 20775/2022 2015-2016 27.04.2021 27.07.2022 16 20780/2022 2015-2016 30.06.2021 29.07.2022 17 20869/2022 2015-2016 29.06.2021 24.05.2022 18 20981/2022 2015-2016 29.06.2021 23.05.2022 19 21140/2022 2015-2016 17.05.2021 27.07.2022 20 21282/2022 2015-2016 18.06.2021 27.05.2022 21 21380/2022 2015-2016 24.06.2021 30.07.2022 22 22145/2022 2015-2016 30.06.2021 31.08.2022 23 22211/2022 2015-2016 28.06.2021 21.05.2022 24 22340/2022 2015-2016 21.04.2021 30.06.2022 25 22379/2022 2015-2016 12.05.2021 26.07.2022 26 22444/2022 2015-2016 20.04.2021 24.05.2022 27 22666/2022 2015-2016 29.06.2021 26.07.2022 28 22709/2022 2015-2016 09.06.2021 24.05.2022 29 22732/2022 2015-2016 28.06.2021 19.05.2022 30 22735/2022 2015-2016 26.04.2021 30.05.2022 31 22736/2022 2015-2016 24.06.2021 25.05.2022 32 22737/2022 2015-2016 23.04.2021 25.05.2022 33 22771/2022 2015-2016 25.06.2021 27.05.2022 34 22775/2022 2015-2016 30.06.2021 26.05.2022 35 23207/2022 2015-2016 23.04.2021 28.05.2022 36 23210/2022 2015-2016 30.06.2021 28.05.2022 37 23213/2022 2015-2016 29.06.2021 26.05.2022 38 23214/2022 2015-2016 23.04.2021 25.05.2022 39 23231/2022 2015-2016 23.04.2021 25.05.2022 40 23247/2022 2015-2016 23.04.2021 28.07.2022 41 23248/2022 2015-2016 30.06.2021 26.05.2022 42 23264/2022 2015-2016 29.06.2021 30.07.2022 43 23266/2022 2015-2016 22.06.2021 26.05.2022 44 23862/2022 2015-2016 18.05.2021 26.05.2022 45 23921/2022 2015-2016 30.06.2021 30.08.2022 46 24214/2022 2015-2016 30.06.2021 28.07.2022 47 24561/2022 2015-2016 23.04.2021 24.05.2022 48 25490/2022 2015-2016 15.04.2021 27.05.2022 49 25529/2022 2015-2016 23.04.2021 24.05.2022 50 25750/2022 2015-2016 28.06.2021 30.07.2022 51 25918/2022 2015-2016 30.06.2021 28.07.2022 52 25920/2022 2015-2016 20.05.2021 30.07.2022 53 25927/2022 2015-2016 22.06.2021 27.08.2022 54 26252/2022 2015-2016 09.06.2021 23.08.2022 55 211/2023 2015-2016 29.06.2021 21.07.2022 56 282/2023 2015-2016 21.04.2021 25.05.2022 57 438/2023 2015-2016 22.06.2021 26.05.2022 58 989/2023 2015-2016 28.06.2021 21.05.2022 59 997/2023 2015-2016 30.06.2021 28.05.2022 60 1320/2023 2015-2016 25.06.2021 30.07.2022 61 1327/2023 2015-2016 25.06.2021 25.05.2022 62 1329/2023 2015-2016 18.06.2021 26.05.2022 63 1345/2023 2015-2016 18.06.2021 26.05.2022 64 1438/2023 2015-2016 25.05.2021 27.07.2022 65 1443/2023 2015-2016 09.06.2021 27.07.2022 66 1453/2023 2015-2016 18.05.2021 31.07.2022 67 1790/2023 2015-2016 19.04.2021 28.05.2022 68 1791/2023 2015-2016 01.04.2021 30.05.2022 69 1793/2023 2015-2016 30.06.2021 21.05.2022 70 1828/2023 2015-2016 06.04.2021 30.05.2022 71 1830/2023 2015-2016 06.04.2021 30.05.2022 72 1831/2023 2015-2016 26.06.2021 21.05.2022 73 2299/2023 2015-2016 30.06.2021 31.05.2022 74 2303/2023 2015-2016 29.06.2021 30.05.2022 75 2318/2023 2015-2016 30.06.2021 24.05.2022 76 2427/2023 2015-2016 23.06.2021 27.05.2022 77 2428/2023 2015-2016 24.06.2021 25.05.2022 78 2725/2023 2015-2016 21.04.2021 29.08.2022 79 2797/2023 2015-2016 24.06.2021 23.05.2022 80 2809/2023 2015-2016 07.04.2021 26.05.2022 81 2898/2023 2015-2016 01.04.2021 22.07.2022 82 2925/2023 2015-2016 30.06.2021 26.07.2022 83 2929/2023 2015-2016 30.06.2021 29.07.2022 84 2934/2023 2015-2016 18.06.2021 01.06.2022 85 2935/2023 2015-2016 16.06.2021 26.07.2022 86 2941/2023 2015-2016 18.06.2021 26.07.2022 87 2965/2023 2015-2016 29.06.2021 29.07.2022 88 2981/2023 2015-2016 27.04.2021 28.07.2022 89 2993/2023 2015-2016 29.06.2021 29.07.2022 90 4323/2023 2015-2016 20.04.2021 27.05.2022 91 4943/2023 2015-2016 07.04.2021 17.06.2022 92 5096/2023 2015-2016 06.05.2021 27.07.2022 93 5098/2023 2015-2016 24.06.2021 28.07.2022 94 5204/2023 2015-2016 30.06.2021 27.07.2022 95 5205/2023 2015-2016 30.06.2021 30.07.2022 96 5247/2023 2015-2016 17.06.2021 26.07.2022 97 5278/2023 2015-2016 31.05.2021 31.05.2022 98 5299/2023 2015-2016 07.04.2021 17.06.2022 99 5318/2023 2015-2016 29.04.2021 21.07.2022 100 5341/2023 2015-2016 20.04.2021 27.05.2022 101 5470/2023 2015-2016 28.06.2021 26.07.2022 102 6098/2023 2015-2016 24.04.2021 26.05.2022 103 6109/2023 2015-2016 24.04.2021 26.05.2022 104 6118/2023 2015-2016 24.04.2021 26.05.2022 105 6124/2023 2015-2016 22.04.2021 28.05.2022 106 6274/2023 2015-2016 25.05.2021 31.07.2022 107 6441/2023 2015-2016 25.06.2021 31.08.2022 108 6598/2023 2015-2016 23.04.2021 22.07.2022 109 7502/2023 2015-2016 30.06.2021 28.05.2022 110 7667/2023 2015-2016 30.06.2021 20.06.2022 111 7677/2023 2015-2016 24.04.2021 02.06.2022 112 7688/2023 2015-2016 24.04.2021 02.06.2022 113 8445/2023 2015-2016 24.04.2021 26.05.2022 114 8563/2023 2015-2016 24.06.2021 30.07.2022 115 8961/2023 2015-2016 25.06.2021 28.07.2022 6. The respondent Assessing Officer has issued notice under section 148 of the Act after 31.03.2021 on the pretext that due to operation of Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 [(2020) 422 ITR (St.) 116] (For short “TOLA”), time limit for issuance of notice would be extended upto 30.06.2021. 7. Thereafter, considering the decision of Hon’ble Apex Court in case of Union of India and others v. Ashish Agarwal reported in (2022) 444 ITR 1 (SC), notice issued under section 148 between 01.04.2021 and 30.06.2021 for Assessment Year 2015-2016 was deemed to be notice under section 148A(b) of the Act which has come into operation with effect from 01.04.2021 and thereafter as per the direction issued by the Hon’ble Apex Court in case of Ashish Agarwal (supra) department has issued the notices under section 148 of the Act between the month of July,2022 and August, 2022 after following the procedure of inviting reply and passing order under section 148A(d) of the Act. 8. The petitioners challenged such notices issued by the respondent Assessing Officer for Assessment Year 2015-2016 pursuant to the order of Hon’ble Apex Court in case of Ashish Agarwal (supra). 9. During the pendency of these petitions, similar notices which were issued for Assessment Years 2013-2014 to 2017-2018 came up for consideration on the ground of delay as well as on the ground of getting valid sanction before this Court and other High Courts. This Court in case of Keenara Industries (P.) Ltd vs. ITO reported in [2023] 147 taxamann.com 585 (Guj) allowed such petitions. 10. The matter was carried to Hon’ble Supreme Court. Hon’ble Supreme Court in case of Union of India v. Rajeev Bansal reported in (2024) 469 ITR 46 (SC) decided the issues raised with regard to delay as per the provisions of section 149 of the Act which has come into operation after 01.04.2021 as well as validity of sanction granted under section 155 of the Act. 11. Hon’ble Supreme Court in case of Union of India v. Rajeev Bansal reported in (2024) 469 ITR 46 (SC) decided the issues raised with regard to delay as per the provisions of section 149 of the Act which has come into operation after 01.04.2021 as well as validity of sanction granted under section 155 of the Act. 11. During the course of hearing before the Hon’ble Apex Court, Revenue conceded to the effect that so far as Assessment Year 2015-2016 is concerned, Revenue could not have issued the notices under section 3(1) of TOLA as considering the time period as prescribed under section 149 of the Act with effect from 01.04.2021, three years would be over on 31.03.2019 which is prior to coming into force of TOLA and six years would be completed on 31.03.2022 which is after operation of TOLA. In such circumstances, notices for Assessment Year 2015-2016 are held to be invalid by Hon’ble Apex Court in case of Rajeev Bansal (supra). 12. The Hon’ble Apex Court followed the decision of Rajeev Bansal (supra) in case of Deepak Steel and Power Ltd vs. Central Board of Direct Taxes reported in [2025] 174 taxmann.com 144 (SC) and after recording the concession of the learned advocate for the department and in view of the concession given before the Apex Court by learned advocate appearing for the Revenue as recorded in para 19(f) of the judgment in case of Rajeev Bansal (supra), has quashed and set aside the notice issued after 31.03.2021 under TOLA for A.Y. 2015-16 as under: “1. Leave granted. 2. These appeals arise from the order passed by the High Court of Orissa at Cuttack in Writ Petition (C) Nos. 2446 of 2023, 2543 of 2023 dated 1.2.2023 and 2544 of 2023 dated 10.02.2023 respectively by which the High Court disposed of the original writ petitions in the following terms:- “1. The memo of appearance filed by Mr. S. S. Mohapatra, learned Senior Standing Counsel for Revenue Department on behalf of Opposite Parties is taken on record. 2. 2446 of 2023, 2543 of 2023 dated 1.2.2023 and 2544 of 2023 dated 10.02.2023 respectively by which the High Court disposed of the original writ petitions in the following terms:- “1. The memo of appearance filed by Mr. S. S. Mohapatra, learned Senior Standing Counsel for Revenue Department on behalf of Opposite Parties is taken on record. 2. In view of the order passed by this Court on 1st December, 2022 in a batch of writ petitions of which W.P.(C) No.9191 of 2022 (Kailash Kedia v. Income Tax Officer) was a lead matter and the subsequent order dated 10th January, 2023 passed in W.P.(C) No.36314 of 2022 (Shiv Mettalicks Pvt. Ltd., Rourkela v. Principal Commissioner of Income Tax, Sambalpur), the Court declines to entertain the present writ petition, but leaves it open to the Petitioner to raise all grounds available to the Petitioner in accordance with law including the grounds urged in the present petition at the appropriate stage as explained by the Court in those orders. 3. The writ petition is disposed of in the above terms.” 3. We heard Mr. Saswat Kumar Acharya, the learned counsel appearing for the appellants(assessee) and Mr. Chandrashekhar, the learned counsel appearing for the revenue. 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India and Ors. v. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- “19. (f) The Revenue concedes that for the assessment year 2015- 2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.” 5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-2016, all notices issued on or after 1st April, 2021 will have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxation and Amendment of certain Provisions Act, 2020). Nothing further is required to be adjudicated in this matter as the notices so far as the present litigation is concerned is dated 25.6.2021. 6. Nothing further is required to be adjudicated in this matter as the notices so far as the present litigation is concerned is dated 25.6.2021. 6. In view of the aforesaid, in such circumstances referred to above the original writ petition nos.2446 of 2023, 2543 of 2023 and 2544 of 2023 respectively filed before the High Court of Orissa at Cuttack stands allowed. 7. The impugned notice therein stands quashed and set aside. 8. The relief in terms of prayer (a) is granted. 9. The appeals stand disposed of in the above terms. 10. Pending application(s), if any, stand disposed of.” 13. Similar orders are also passed by the Apex Court in the following cases: 1) Assistant Commissioner of Income Tax, Circle 19(1) and ors vs. Nehal Ashit Shah in Special Leave Petition (Civil) Diary No. 57209/2024; 2) The Income Tax Officer Ward 1(2) Jaipur vs. R.K.Build Creations Private Limited in Special Leave Petition (Civil) Diary No. 59625/2024. 14. The Delhi High Court has also passed the similar order in following cases: 1) Bhagwan Sahai Sharma vs. Deputy Commissioner of Income Tax reported in [2025] 174 taxmann.com 14 (Delhi) 2) Lalit Gulati vs. Assistant Commissioner of Income Tax reported in [2025] 174 taxmann.com 273 (Delhi); 15. The Punjab and Haryana High Court has taken similar decision in case of Jay Jay Agro Industries vs. Income Tax Officer, Ward-I, Karnal & Anr in CWP 7405/2025 16. Rajasthan High Court has also taken similar decision in case of Shreyansh Mehta S/o Shri Shanti Lal Mehta, vs. Income Tax Officer, Udaipur in Civil Writ Petition No. 3299/2023. 17. Karnataka High Court has also taken similar decision in case of Shri Siddaiah Gurappaji vs. The Assistant Commissioner of Income Tax and ors. /b> in Writ Petition No. 20292 of 2023. 18. This Court also in case of Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax, Circle 3(1)(1), Ahmedabad and another (order dated 17.06.2025 rendered in Special Civil Application No.3154 of 2022 and allied matters) has held as under: “15. Considering the facts of the case, it is not in dispute that the respondent-Assessing Officer has issued the notice under section 148A(b) of the Act after the period of six years were over on 31.03.2022. Considering the facts of the case, it is not in dispute that the respondent-Assessing Officer has issued the notice under section 148A(b) of the Act after the period of six years were over on 31.03.2022. As observed by the Hon’ble Apex Court in case of Deepak Steel and Power Ltd(Supra) and in view of the concession made by the Revenue before the Apex Court for the Assessment Year 2015-16, all the notices issued on or after 01.04.2021 will have to be dropped as they would not fall for completion during the period prescribed under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and therefore, nothing further is required to be adjudicated in the matters as the notice so far as the present petitions are concerned, though dated 31.03.2021, admittedly have been issued after 01.04.2021. 16. It is also not in dispute that the notices under section 148A(b) have been issued pursuant to the decision of the Hon’ble Apex Court in Ashish Agarwal (supra) dated 04.05.2022 admittedly after 31.03.2022. Therefore, on both counts, the notices issued under section 148 of the Act dated 27/28/29.07.2022 would be time barred.” 19. In view of above, for the foregoing reasons, these petitions are also allowed. The impugned notices issued under section 148 of the Act for Assessment Year 2015- 2016 are held to be invalid as same were issued during the extended period from 01.04.2021 to 30.06.2021 under TOLA. 20. Petitions are accordingly disposed off. Rule is made absolute to the above extent. No order as to costs.