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2021 (8) TMI 788 - HC - Income TaxReopening of assessment u/s 147 - applicability of the newly inserted provisions of Section 148A and the amendments brought inter alia in Section 149 - as argued before issuing notice under Section 148 of the Act, mandatory provisions of Section 148A of the Act which cast statutory obligation on the AO to comply the provisions of the same before issuing any notice under Section 148 of the Act has not been complied with by the AO - constitutional validity of the provisions of The Taxation And Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020 - 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:- As decided in one reported decision of Sahil International Vs. Assistant Commissioner of Income Tax, Circle-19(3) & Ors. [2021 (8) TMI 198 - BOMBAY HIGH COURT] and one unreported decision of Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax & Anr. [2021 (8) TMI 196 - DELHI HIGH COURT] wherein have stayed the impugned notices under Section 148 of the Income Tax Act, 1961 for non compliance of the provisions of Section 148A of the Act. We had given an opportunity to Mr. Asok Bhowmik, learned Advocate appearing for the respondents to take instruction in the matter by my order dated 13th July, 2021. Today, when he was asked about the instruction pursuant to my aforesaid direction in this matter he simply made prayer for adjournment on the ground of learned Additional Solicitor General and could not submit anything about the aforesaid judgements relied on by the petitioners or on the facts of this case as to whether in this case before issuing notice under Section 148 of the Act, provisions under Section 148A was complied with or not. Mr. Bhowmik says that officer concerned has asked for further time and was not able to deny the allegations of the petitioners that Section 148A provisions of the Income Tax Act, 1961 was not complied with in this case before issuing notice under Section 148 of the said Act and was not able to distinguish the aforesaid unreported decisions. We direct the respondents to file affidavit-in-opeposition within six weeks from date. Petitioners to file reply thereto, if any, within two weeks thereafter. List the matter after eight weeks ( i.e. 09.09.2021) for “Final Hearing.” In the meanwhile, respondents are restrained from proceeding any further.
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