TMI Blog2022 (1) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... o force of the Finance Act, 2021 - onset of Covid-19 pandemic followed by nationwide lockdown in March, 2020 - Relaxation of certain provision of specified Act - scope of declaration declaring Explanations A(a)(ii)/A(b) to the Notification No.20 [S.O.1432(E)] dated 31st March, 2021 and Notification No.38 [S.O.1703(E)] dated 27th April, 2021 to the extent that the same extend the applicability o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P-1 to the memo of the writ petition). Keeping in view the fact that the Division Bench in the aforementioned judgment has declared Explanations A(a)(ii)/A(b) in the Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated 27.04.2021 as ultra vires, the relief sought by the Petitioner herein in prayer (b) stands redressed and no further orders are required to be passed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Present writ petition has been preferred seeking the following reliefs:- (A) A writ of certiorari to call for the records relating to the notice dated 29.06.2021 (DIN Notice No.ITBA/AST/S/148/2021-22/1033847853(1) issued to the Petitioner u/s 148 of the Income Tax Act, 1961 by Respondent No. 1 for the Assessment Year 2015-16 and to quash the same as illegal; (B) A writ of certiorari or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute the said position. 4. We have perused the judgement, relied upon by the learned counsel for the Petitioner and find merit in the submission that the judgment squarely covers the issue arising in the present writ petition. 5. In view of the aforesaid, we hereby quash the impugned Notice dated 29.06.2021, issued by Respondent No.1 under Section 148 of the Income Tax Act, 1961, for the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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