TMI Blog2022 (1) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... f Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 - HELD THAT:- In view of the ratio propounded in cases MON MOHAN KOHLI VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ANR. [ 2021 (12) TMI 664 - DELHI HIGH COURT] argument of the respondents that the substitution made by the Finance Act, 2021 is not applicable to past Assessment Years, as it is substantial in nature is contradicted by Respondents own Circular 549 of 1989 and its own submission that from 1st July, 2021, the substitution made by the Finance Act, 2021 will be applicable. Revenue cannot rely on Covid-19 for contending that the new provisions Sections 147 to 151 of the Income Tax Act, 1961 should not operate during the period 1st A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON'BLE MR. JUSTICE NAVIN CHAWLA For the Petitioner : Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.RK Bhardwaj and Mr.Anshul Mittal, Advs., Mr.Akarsh Garg, Mr.Parth Davar, Mr.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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the operation of substituted provisions enacted by the Finance Act, 2021. Consequently, the impugned Explanations in the Notifications dated 31st March, 2021 and 27 th April, 2021 are not conditional 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 31 st M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion that the Executive/Respondents/Revenue cannot frustrate the purpose of substituted statutory provisions, like Sections 147 to 151 of Income Tax Act, 1961 in the present instance, by emptying it of 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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