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2022 (2) TMI 1035 - HC - Income TaxReopening of assessment u/s 147 - Assessment time barred - applicability of the newly inserted provisions of Section 148A and the amendments brought inter alia in Section 149 - Constitutionality of certain provisions of CBDT Notification No.20/2021 dated 31.03.2021 and Notification No.38/2021 dated 27.04.2021 - HELD THAT:- Similar challenge to Constitutionality of these provisions is made before the various High Courts. The High Court of Delhi in Mudra Finance Limited [2021 (8) TMI 197 - DELHI HIGH COURT] & in Mon Mohan Kholi vs. Assistant Commissioner of Income Tax & Anr.[2021 (12) TMI 664 - DELHI HIGH COURT], and in Tata Communications Transformation Services Limited vs. Assistant Commissioner of Income Tax 14(1)(2), Mumbai & Others [2021 (8) TMI 195 - BOMBAY HIGH COURT] and High Court of Calcutta in Babaria Properties and Investments Private Limited & Anr. [2022 (1) TMI 742 - CALCUTTA HIGH COURT] have entertained the similar petitions and granted interim protection to the petitioners therein. Learned counsel for the respondents prayed for time to file reply but did not dispute the aforesaid contentions of learned counsel for the petitioner that similar petitions have been entertained by other High Courts and interim protection has been granted. Considering the aforesaid, the respondents are permitted to file reply in the matter.
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