has to be taken, has to be taken for t e whole of India, and which otherwise has to be by way of a poli y decision and that too at the level of Central Board o I Direct axes. I'hough the learled Standing Counsel for the Income Ta Department contcnded that the Delhi High Court disrnissed a wri petition of similar nuturc, on the one hand when the High Cou IS struggling to reduce its pendency, such notices which are nder challenge in lhis writ petition are forcing the assessee to ock the doors of this l-Iigh Court resulting in filing of hundreds 1'new writ petitions which in the long run not only affects the dis osal of the writ petitions but also consumes substantial time of e Bench in hearing tltese matters again and again on daily basi Admittedly, in spite of'the matter before the Hon'ble Supreme ourt having been laken on many occasions, the Hon'ble Suprem Court which is scized ol'the matter has been reluctant in granting y interim protection to the Income Tax Department. Yet, the uthorities concemcd at the State level are not ready to accept the verdict passed b1, a majority of High Courts of different States on the same issue; and to make things further worse, the Income ax Department showing audacity by issuing notices continuou ly under Sections 148-A and
