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TMI Blog2022 (1) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... Sushant Singhal, Advs., Mr.Ravi Pratap Mall, Adv. For the Respondent : Ms.Vibhooti Malhotra, Sr. SC with Mr.Shaliender Singh, Jr. SC, Mr.Udit Sharma, Adv., Mr.Abhishek Maratha, Sr. SC & Mr.Pratyaksh Gupta, Jr. SC for Revenue, Mr.Ruchir Bhatia, Sr. SC with Ms.Mansie Jain, Adv for Revenue. O R D E R These hearing have been conducted through video conferencing. 1. Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021, the present matters are covered by the judgment dated 15th 2. The conclusion reached by this Court in Mon Mohan Kohli (supra) is reproduced herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al legislation and are beyond the power delegated to the Government as well as ultra vires the parent statute i.e. the Relaxation Act. Accordingly, this Court is respectfully not in agreement with the view of the Chhattisgarh High Court in Palak Khatuja (supra), but with the views of the Allahabad High Court and Rajasthan High Court in Ashok Kumar Agarwal (supra) and Bpip Infra Private Limited (supra) respectively. 100. The submission of the Revenue that Section 6 of the General Clauses Act saves notices issued under Section 148 post 31st March, 2021 is untenable in law, as in the present case, the repeal is followed by a fresh legislation on the same subject and the new Act manifests an intention to destroy the old procedure. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... content or impeding or postponing their effectual operation."
3. Keeping in view the aforesaid, 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.
4. Consequently, the impugned reassessment notices issued under Section 148 of the Income Tax Act, 1961 are quashed and the present writ petitions are allowed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X
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