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TMI Blog2022 (1) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2020 - HELD THAT:- As the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021, the present matters are covered by the judgment passed by this Court in the case of Mon Mohan Kohli vs. Assistant Commissioner of Income Tax Anr.[ 2021 (12) TMI 664 - DELHI HIGH COURT] . Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27 th April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void Consequently, the impugned reassessment notices issued under Section 148 of the Income Tax Act, 1961 are quashed and the present writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22, W.P.(C)525/2022 CMNos.1507-08/2022, W.P.(C)526/2022 CMNos.1509-10/2022, W.P.(C)528/2022 CMNos.1513-14/2022, W.P.(C)530/2022 CMNos.1517-18/2022, W.P.(C)532/2022 CMNo.1522/2022, W.P.(C)533/2022 CMNos.1523-24/2022, W.P.(C)534/2022 CMNos.1525-26/2022, W.P.(C)536/2022 CMNo.1528/2022, W.P.(C)538/2022 CMNos.1530-31/2022, W.P.(C)539/2022 CMNo.1559-60/2022, W.P.(C)540/2022 CMNos.1565-66/2022, W.P.(C)541/2022 CMNos.1567-68/2022, W.P.(C)542/2022 CMNos.1569-70/2022, W.P.(C)543/2022 CMNos.1571-72/2022, W.P.(C)544/2022 CMNos.1573-74/2022, W.P.(C)545/2022 CMNos.1575-76/2022, W.P.(C)546/2022 CMNos.1578-79/2022, W.P.(C)548/2022, W.P.(C)549/2022 CMNos.1581-82/2022, W.P.(C)550/2022 CMNos.1583-84/2022, W.P.(C)551/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2022 CMNo.1732/2022, W.P.(C)613/2022 CMNos.1734-35/2022, Deflina Securities Private Limited, Seema Goyal, Ritu Jain, Shyamlal Goyal Textile Pvt Ltd, Verma Finvest Pvt Ltd, Praveen Grover Huf, Mhk Exports Private Limited, Karma Lakelands Pvt Ltd, Oj Securities Private Limited, Asha Rajgarhia, Asharfi Engineers Private Limited, Dharmender Gupta, Anant Vir Jain, Rekha Singh, Ratan Kumar Jain, Prabhat Mishra, Arun Agarwal, Bihari Lal Poddar, Eminence Softech Pvt Ltd, Gokul Grover, Vijay Sagar, Vikas Poddar, Poonam Mittal, Gaurav Sagar, Nitban Commercial Private Limited, Deepak Bhatia, Emperor Infratech Pvt Ltd, Abhinav Goel, M/S Sonansh Creations Pvt. Ltd, Nagesh Trading Co., Rama Krishna Electro Components Private Limited, Rajinde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nr. , Office Of Assistant Commissioner Of Income Tax,Delhi Ors. , Assistant Commissioner Of Income Tax, Central Delhi And Anr. , Deputy Commissioner Of Income Tax , Union Of India Through Secretary Ors. , Acit, Cir 61(1), Delhi Anr. , Income Tax Officer Ward 44 6 Delhi And Anr. , Assistant Commissioner Of Income Tax Circle 47(1) And Anr. , Income Taxofficer, Ward 36(1), Delhi Anr. , Income Tax Officer,Ward 36(1), Delhi Anr. , Ito, Ward 45(1), Delhi Anr. , Acit, Cit, Cen Cir 8, Delhi And Anr , Ito, Ward 12(1), Delhi Anr. , Assistant Commissioner Of Income Tax ,Central Circle 25(1) Delhi And Anr , Ito, Cir Exemp(1),Delhi Anr. Mr. Ruchesh Sinha, Ms. Divya, Advs. for the Petitioner Mr. Abhishek Maratha, Sr. SC Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is of the opinion that Section 3(1) of Relaxation Act empowers the Government/Executive to extend only the time limits and it does not delegate the power to legislate on provisions to be followed for initiation of reassessment proceedings. In fact, the Relaxation Act does not give power to Government to extend the erstwhile Sections 147 to 151 beyond 31st March, 2021 and/or defer the operation of substituted provisions enacted by the Finance Act, 2021. Consequently, the impugned Explanations in the Notifications dated 31st March, 2021 and 27 th April, 2021 are not conditional legislation and are beyond the power delegated to the Government as well as ultra vires the parent statute i.e. the Relaxation Act. Accordingly, this Court is respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision are contrary to facts and untenable in law 103. Consequently, this Court is of the view that the Executive/Respondents/Revenue cannot use the administrative power to issue Notifications under Section 3(1) of the Relaxation Act, 2020 to undermine the expression of Parliamentary supremacy in the form of an Act of Parliament namely, the Finance Act, 2021. This Court is also of the opinion that the Executive/Respondents/Revenue cannot frustrate the purpose of substituted statutory provisions, like Sections 147 to 151 of Income Tax Act, 1961 in the present instance, by emptying it of content or impeding or postponing their effectual operation. 3. Keeping in view the aforesaid, Explanations A(a)(ii)/A(b) to the Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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