TMI Blog2022 (3) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ns with effect from 01.04.2021 - time limitation existing under the Act had been extended under the Ordinance - relaxation of limitation granted on account of general hardship existing upon the spread of pandemic COVID -19 - HELD THAT:- In view of judgments and orders of this Court in the case of Manoj Jain [ 2022 (1) TMI 741 - CALCUTTA HIGH COURT ] . AND BAGARIA PROPERTIES AND INVESTMENT PVT. LTD. [ 2022 (1) TMI 742 - CALCUTTA 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 Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 also sought relief by way of a 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 of the provisions of Section 148, Section 149 and Section 151 of the Act, as the case may be, as they stood as on the 31st March, 2021, before the commencement of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 provisions of the Act as amended by Finance Act, 2021 and after making compliance of the formalities as required by the law. Urgent certified photo copy of this judgment, if applied for, be supplied to the parties upon compliance with all requisite formalities. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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