TMI Blog2021 (8) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod for issuing reopening notices u/s 148 - HELD THAT:- When, effectively, the earlier provisions of various sections, inter alia, of 147, 148 etc. as were before 01/04/2021 stand substituted, in the circumstances, impugned notice dated 21/05/2021, which purports to invoke section 3(1) of The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 and the notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and Attorney General of India. Respondents waives service of notice and seeks time of four weeks to file reply. Stand over to 02/08/2021. - WRIT PETITION NO.1334 OF 2021 - - - Dated:- 5-7-2021 - SUNIL P. DESHMUKH ABHAY AHUJA, JJ. Mr. Jehangir Mistri, Senior Advocate a/w Mr. Harsh Kapadia for Petitioner. Mr. Suresh Kumar for Respondents. (THROUGH VIDEO CONFERENCING) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations thereunder, is based on the non-existent earlier provisions of the Income Tax Act, 1961 (since been substituted under the provisions of Finance Act, 2021) and such a notice cannot be issued and the authority is not empowered to issue the same. He refers to grounds G to N in the petition and contends that section 3 of The Taxation And Other Laws (Relaxation And Amendment Of Certain Prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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