TMI Blog2022 (2) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... of India [ 2021 (10) TMI 517 - ALLAHABAD HIGH COURT] decided in favour of assessees. Also BPIP INFRA PRIVATE LIMITED AND OTHERS VERSUS INCOME TAX OFFICER, WARD 4 (1) , JAIPUR AND OTHERS [ 2021 (12) TMI 207 - RAJASTHAN HIGH COURT] and MON MOHAN KOHLI VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ANR. [ 2021 (12) TMI 664 - DELHI HIGH COURT] Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void. All the impugned notices under Section 148 of the Income Tax Act are quashed with liberty to the Assessing Officers concerned to initiate fresh re- assessment proceedings in accordance with the relevant pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by limitation and the respondent Income Tax Authority concerned, before issuing the impugned notices under Section 148 of the Income Tax Act, have not observed the statutory formalities under Section 148 A of the Income Tax Act as prescribed by the Finance Act, 2021 which are applicable with effect from 1st April, 2021 before issuance of notices under Section 148 of the Act on or after 1st April, 2021. Issues arising in all the present Writ Petitions are purely legal and in all these Writ Petitions the assessees/petitioners have sought relief of quashing of the impugned re-assessment notices issued post 31st March, 2021 by the respondent Income Tax Authority concerned under Section 148 of the Income Tax Act, assessees/petitioners have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17th January, 2022 in the case of Manoj Jain Vs. Union of India Ors. In WPA No. 11950 of 2021 and in the case of Bagaria Properites and Investment Private Limited Anr. In WPO 244 of 2021. In view of judgement and order of this Court dated 17th January, 2022 in the case of Manoj Jain Vs. Union of India Ors. In WPA No. 11950 of 2021 and in the case of Bagaria Properties and Investment Private Limited Anr. in WPO No. 244 of 2021, all these Writ Petitions herein are disposed of by allowing the same. Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void. All the impugned notices under Section 148 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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