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2021 (9) TMI 1481 - HC - Income TaxApplicability of the provisions of sections 148 and 148 A - constitutional validity and vires of the Explanation contained in Notification No.20/2021 dated 31.03.2021 as well as Notification No.38/2021 dated 27.04.2021, which extend, for the purpose of issuance of Notice under Section 148 , the time limit specified in Section 149 or sanction u/s 151 of the Act from 31.03.2021 to 30.04.2021 and from 30.04.2021 to 30.06.2021 respectively - HELD THAT:- 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. The validity of the notice is challenged so also 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. We have heard the learned senior advocate, Shri Tushar P. Hemani with learned advocates, Ms.Vaibhavi Parikh and Mr.Parimalsinh Parmar 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 It is urged fervently that even the Revenue Authorities could not have extended the operation of repealed provision of section 148 beyond 31.03.2021 under the guise of a clarificatory explanation in the notifications.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 05.10.2021. Pleadings be completed and office of learned Additional Solicitor General shall be served through e-mail.
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