9911796707
TMI Blog2022 (3) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 2021 and 27th 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 petitions are allowed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. If and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law. - W.P.(C) 4716/2022 & CM APPL.14110/2022 And W.P.(C) 4795/2022 And Ors - - - Dated:- 24-3-2022 - W.P.(C) 4740/2022 CM APPL.14177/2022, CM APPL.14178/2022, W.P.(C) 4770/2022 CM APPL.142 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2022, W.P.(C) 4815/2022 CM APPL.14388/2022, CM APPL.14389/2022, W.P.(C) 4816/2022 CM APPL.14390/2022, CM APPL.14391/2022, W.P.(C) 4822/2022 CM APPL.14403/2022, W.P.(C) 4823/2022 CM APPL.14404/2022, CM APPL.14405/2022, W.P.(C) 4824/2022 CM APPL.14412/2022, CM APPL.14413/2022, W.P.(C) 4825/2022 CM APPL.14414/2022, CM APPL.14415/2022, W.P.(C) 4828/2022 CM APPL.14418/2022, W.P.(C) 4829/2022 CM APPL.14419/2022, CM APPL.14420/2022, W.P.(C) 4831/2022 CM APPL.14423/2022, CM APPL.14424/2022, W.P.(C) 4832/2022, W.P.(C) 4835/2022 CM APPL.14431/2022, CM APPL.14432/2022, W.P.(C) 4837/2022 CM APPL.14433/2022, CM APPL.14434/2022, W.P.(C) 4839/2022 CM APPL.14436/2022 Orris Infrastructure Private Limited, Anp Commodities And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r., Income Tax Officer Ward 22(3) Delhi Anr., The ACIT, Central Circle 17, Delhi, ACIT, Circle 25(1) New Delhi Anr., Income Tax Officer, Ward 44(6) Delhi Anr., Income Tax Officer, Ward (29) 1, New Delhi, The Assistant Commissioner of Income Tax Ors., Income Tax Officer, Assistant Commissioner of Income Tax, Circle 1 -1 Anr., Income Tax Officer Ors., Income Tax Officer Ward 44(1) Anr., ITO, Ward 70(1), Delhi Anr., Office Of The Income Tax Officer Ors., ITO, Ward 49(1), Delhi Anr., Assistant Commissioner of Income Tax, Circle 52 1 Anr., Assistant Commissioner of Income Tax Central Circle 8, Delhi Anr., Income Tax Officer Ward 19(3), New Delhi Anr., Income Tax Officer Ward 44(6) New Delhi Anr., Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st March, 2021 had to comply with the substituted Sections. 98. It is clarified that the power of reassessment that existed prior to 31st March, 2021 continued to exist till the extended period i.e. till 30th June, 2021; however, the Finance Act, 2021 has merely changed the procedure to be followed prior to issuance of notice with effect from 1st April, 2021. 99. This Court 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 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for contending that the new provisions Sections 147 to 151 of the Income Tax Act, 1961 should not operate during the period 1st April, 2021 to 30th June, 2021 as Parliament was fully aware of Covid-19 Pandemic when it passed the Finance Act, 2021. Also, the arguments of the respondents qua non-obstante clause in Section 3(1) of the Relaxation Act, legal fiction and stop the clock 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, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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