2021 (8) TMI 310

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..... xation And Amendment Of Certain Provisions) Act, 2020 - Petitioners states that despite enforcement of the amended Income Tax Act, 1961 with effect from 01.04.2021, the Respondents purport to invoke repealed provisions of Section 148 of the Income Tax Act without following provisions of amended Act, issuing notice dated 07.06.2021 - HELD THAT:- Issue notices to the Respondents and Attorney Genera .....

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..... s of Section 148 of the Income Tax Act without following provisions of amended Act, issuing notice dated 07.06.2021. He also questions validity of explanation A(a) of Notification No. 20/21. He submits that in similar situation, validity of explanation A(a) of Notification 20/21 under the Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 has been challenged in W. P .....

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