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    <title>2021 (8) TMI 195 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC considered whether a reassessment notice issued under section 148 of the Income-tax Act could still be acted upon after the Finance Act, 2021 substituted the reassessment regime, and whether the challenge to section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and related notifications justified interim relief. The court issued notice to the respondents and the Attorney General of India, directed replies to be filed, and restrained further action on the impugned notice until the next hearing.</description>
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      <description>The Bombay HC considered whether a reassessment notice issued under section 148 of the Income-tax Act could still be acted upon after the Finance Act, 2021 substituted the reassessment regime, and whether the challenge to section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and related notifications justified interim relief. The court issued notice to the respondents and the Attorney General of India, directed replies to be filed, and restrained further action on the impugned notice until the next hearing.</description>
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