Reassessment notices must follow substituted income-tax procedure; executive notifications cannot override the amended statutory regime.

Reassessment notices issued after 1 April 2021 had to comply with the substituted Sections 147 to 151 of the Income-tax Act, 1961, because the amended regime had already come into force. Executive notifications under the relaxation statute could extend time limits, but could not defer or override the operation of the substituted reassessment provisions. The impugned explanations were therefore contrary to the parent statute and the later parliamentary enactment. The notices under Section 148 were invalid, the explanations were ultra vires and void, and the writ petitions were allowed with the notices quashed.

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Issues: Whether reassessment notices issued after 31 March 2021, without following the substituted procedure under Sections 147 to 151 of the Income-tax Act, 1961, were valid and whether the impugned explanations in the notifications issued under the relaxation statute were ultra vires.

Analysis: The notices were issued after the substituted reassessment regime came into force on 1 April 2021. The earlier procedure could not be continued by executive notifications under the relaxation statute so as to defer or override the operation of the amended statutory provisions. Section 3(1) of the relaxation statute empowered extension of time limits only and did not authorise the Government to postpone the effect of the substituted reassessment provisions. The notices issued under Section 148 therefore had to comply with the amended scheme, and the impugned explanations in the notifications could not survive as they were contrary to the parent statute and the later parliamentary enactment.

Conclusion: The reassessment notices were invalid, the impugned explanations in the notifications were ultra vires and void, and the writ petitions were allowed with quashing of the notices.

Ratio Decidendi: Where reassessment notices are issued after the coming into force of substituted Sections 147 to 151 of the Income-tax Act, 1961, they must conform to the substituted procedure, and executive notifications cannot defer or override the operation of the amended statutory regime.

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