Per : Justice Vivek Rusia
This batch of writ petitions have been filed under Article 226
of the Constitution of India challenging the validity of reassessment
NEUTRAL CITATION NO. 2025:MPHC-IND:19495
W.P. Nos.19085 of 2022 & Others
proceedings initiated under Section 148 of the Income Tax Act, 1961
(hereinafter referred to as “the IT Act”) on the ground that the same
are barred by limitation and are contrary to the scheme of the IT Act
post the Finance Act, 2021.