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2021 (8) TMI 198 - HC - Income TaxReopening of assessment u/s 147 - extension of time limit granted under The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 as ultra vires and respondents cannot unilaterally extend the time period for issuing reopening notices u/s 148 - HELD THAT:- There are various other petitions which have been filed and the Court has been pleased to direct notice to respondents and Attorney General for India and one of the lead matter is Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14 (1) 2, Mumbai and others 2021 (8) TMI 195 - BOMBAY HIGH COURT The petitions listed above also require to be considered. Therefore, petitions admitted. Rule made returnable on 13th September 2021. Till next date, no further action be taken on the impugned notices/circulars qua petitioners.
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