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2021 (8) TMI 310 - HC - Income TaxReopening of assessment u/s 148 - validity of explanation A(a) of Notification 20/21 under the Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 - Petitioners states that despite enforcement of the amended Income Tax Act, 1961 with effect from 01.04.2021, the Respondents purport to invoke repealed provisions of Section 148 of the Income Tax Act without following provisions of amended Act, issuing notice dated 07.06.2021 - HELD THAT:- Issue notices to the Respondents and Attorney General of India, returnable on 02.08.2021. Mr. Walve, Advocate waives service on behalf of the Respondents. Till the returnable date, no further action be taken based on the impugned notice dated 07.06.2021.
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