2022 (1) TMI 1281

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..... otice u/s 148 and the learned Counsel for the petitioners in support of his contention has relied on my own order passed in Bagaria Properties and Investments Private Limited Anr. vs. Union of India Ors. [ 2021 (8) TMI 788 - CALCUTTA HIGH COURT] which is on the same fact and same issue where Income Tax Authorities had not complied with statutory obligation of observing the formality of Sectio .....

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..... obligation on the part of 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. Petitioner has also challenged the constitutional validity of the provisions of the Taxation and Other Law (Relaxation and Amendment of Certain Provisions) Act, 2020. It is an admitted position and un .....

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