9911796707
TMI Blog2021 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Act, 2020, the time limit for taking action u/s 148 has been extended till 30th June, 2021. According to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148A of the Act has been extended by deemed fiction, the procedure to be followed till 30th June, 2021 would be the old procedure mentioned under the Act. In support of their submission, they also rely upon Section 6 of the General Clauses Act, 1897. This Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural section would have to abide by the new procedures stipulated in the amended Act. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st March, 2021 and no. 38/2021 dated 27th April, 2021 issued by respondent no. 2Central Board of Direct Taxes. Learned counsel for the petitioners states that the impugned notices are invalid in the eyes of law and void from inception as they were issued without following the process of issuance of prior notice under section 148A of the Act. He submits that the impugned notices are invalid as they have been issued under the pre-amended provisions of the Act, which were no longer in force on the date of the impugned notices. He emphasises that the amendments are applicable to all the notices issued under Section 148 of the Act post 01st April, 2021. Learned counsel for the petitioners states that the impugned notifications issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain Provisions) Act, 2020, the time limit for taking action under Section 148 has been extended till 30th June, 2021. Consequently, according to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148A of the Act has been extended by deemed fiction, the procedure to be followed till 30th June, 2021 would be the old procedure mentioned under the Act. In support of their submission, they also rely upon Section 6 of the General Clauses Act, 1897. Having heard learned counsel for the parties, this Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
