AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme

Patran Foods Pvt. Ltd. Vs Union of India and others (Punjab And Haryana High Court)

Punjab and Haryana High Court held that the same assessing officer is required to pass an order under the new scheme after giving notice under Section 148 of the old Act. Thus, all the writ petition are dismissed.

Facts- Question of law arising vide the present writ petition is whether the proceedings could have been initiated and continued by the jurisdictional assessing officer and the assessment order could have been passed by him in cases where the original notices issued

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