2021 (8) TMI 195

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..... mendment of Certain Provisions) Act, 2020 as ultra vires and respondents cannot unilaterally extend the time period for issuing reopening notices u/s 148 - HELD THAT:- When, effectively, the earlier provisions of various sections, inter alia, of 147, 148 etc. as were before 01/04/2021 stand substituted, in the circumstances, impugned notice dated 21/05/2021, which purports to invoke section 3(1) o .....

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..... are unconstitutional, posing challenge to them urges for striking them down. Issue notice to respondents and Attorney General of India. Respondents waives service of notice and seeks time of four weeks to file reply. Stand over to 02/08/2021.
SUNIL P. DESHMUKH & ABHAY AHUJA, JJ. Mr. Jehangir Mistri, Senior Advocate a/w Mr. Harsh Kapadia for Petitioner. Mr. Suresh Kumar for Respondents. (THRO .....

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..... 020 and the notifications thereunder, is based on the non-existent earlier provisions of the Income Tax Act, 1961 (since been substituted under the provisions of Finance Act, 2021) and such a notice cannot be issued and the authority is not empowered to issue the same. He refers to grounds 'G' to 'N' in the petition and contends that section 3 of The Taxation And Other Laws (Relaxation And Amendme .....

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