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2021 (11) TMI 1128 - GUJARAT HIGH COURTReopening of assessment u/s 147 - applicability of the provisions of sections 148 and 148 A - the new provisions which have been inserted by Finance Act 2021 with effect from 01.04.2021 - According to the petitioner, the Financial Act has substituted the provision of section 147 with effect from 01.04.2021 and the time limit has been set to issue the notice under section 148 which is extended by Notification No.20 of 2021 and 38 of 2021, there cannot be two parallel provisions applicable simultaneously - validity of Notification No.20 of 21 issued by the CBDT by purportedly exercising the powers conferred by section 3 (1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. HELD THAT:- We have heard the learned advocate, Mr.Sudhir Mehta for the petitioner. It is urged fervently that even the Revenue Authorities could not have extended the operation of repealed provision of section 148 beyond 31.03.2021 under the guise of a clarificatory explanation in the notifications. Issue NOTICE to the respondents, returnable on 22.11.2021. Pleadings be completed and office of learned Additional Solicitor General shall be served through e-mail as well as speed post.As the petitioner has made out a prima facie case, ad-interim order in terms of paragraph 17(e) till the returnable date.
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