9911796707
TMI Blog2021 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... of CBDT Notification No.20/2021 dated 31.03.2021 and Notification No.38/2021 dated 27.04.2021 - HELD THAT:- As decided in one reported decision of Sahil International Vs. Assistant Commissioner of Income Tax, Circle-19(3) Ors. [ 2021 (8) TMI 198 - BOMBAY HIGH COURT ] and one unreported decision of Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax Anr. [ 2021 (8) TMI 196 - DELHI HIGH COURT ] wherein have stayed the impugned notices under Section 148 of the Income Tax Act, 1961 for non compliance of the provisions of Section 148A of the Act. We had given an opportunity to Mr. Asok Bhowmik, learned Advocate appearing for the respondents to take instruction in the matter by my order dated 13th July, 2021. Today, when he was asked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961 on the ground that before issuing notice under Section 148 of the Act, mandatory provisions of Section 148A of the Act which cast statutory obligation on the Assessing Officer to comply the provisions of the same before issuing any notice under Section 148 of the Act has not been complied with by the Assessing Officer. Petitioners have also challenged the constitutional validity of the provisions of The Taxation And Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020. Mr. Bag, learned Advocate appearing for the petitioners in support of his contention has relied on two unreported decisions of the Hon ble Bombay High Court, one decision is in WP (L) No.11766 of 2021 dated 3rd June, 2021 in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 148A was complied with or not. Mr. Bhowmik says that officer concerned has asked for further time and was not able to deny the allegations of the petitioners that Section 148A provisions of the Income Tax Act, 1961 was not complied with in this case before issuing notice under Section 148 of the said Act and was not able to distinguish the aforesaid unreported decisions. Considering the submissions of the parties, I direct the respondents to file affidavit-in-opposition within six weeks from date. Petitioners to file reply thereto, if any, within two weeks thereafter. List the matter after eight weeks ( i.e. 09.09.2021) for Final Hearing. In the meanwhile, respondents are restrained from proceeding any further on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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