9911796707
TMI Blog2022 (3) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... pandemic COVID -19 - extension which was given one final push by the impugned Notification dated 27.04.2021 as it became necessary on account of the spread of the second wave of the pandemic COVID-19 - HELD THAT:- In view of the judgements and orders of this court in the case of Manoj Jain-vs-Union of India Ors. [ 2022 (1) TMI 741 - CALCUTTA HIGH COURT] and in the case of Bagaria Properties and Investment Private Limited Anr. [ 2022 (1) TMI 742 - CALCUTTA HIGH COURT] , all these writ petitions herein are disposed of by allowing the same. Explanations A(a)(ii)/A(b) to the notifications dated March 31, 2021 and April 27, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are, therefore, bad in law and null void. All th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, before issuing the impugned notices under section 148 of the 1961 Act, have not observed the statutory formalities under section 148A of the 1961 Act as prescribed by the Finance Act, 2021 which are applicable with effect from 1st April 2021 before issuance of notices under section 148 of the 1961 Act on or after 1st April 2021. Issues arising in all the present writ petitions are purely legal, and in all these writ petitions the assessees/petitioners have sought relief of quashing of the impugned re-assessment notices issued post-31st March 2021 by the respondents-income tax authorities concerned under section 148 of the Income Tax Act, 1961. Assessees/petitioners have also sought relief by way of a declaration declaring Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Bagaria Properties and Investment Private Limited Anr. passed in WPO No.244 of 2021. In view of the judgements and orders of this court dated January 17, 2022 in the case of Manoj Jain-vs-Union of India Ors. in WPA No.11950 of 2021 and in the case of Bagaria Properties and Investment Private Limited Anr. in WPO No.244 of 2021, all these writ petitions herein are disposed of by allowing the same. Explanations A(a)(ii)/A(b) to the notifications dated March 31, 2021 and April 27, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are, therefore, bad in law and null void. All the impugned notices under section 148 of the Income Tax, 1961 are quashed with liberty to the assessing officers concerned to initiate f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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