https://www.taxtmi.com/caselaws?id=417277 The court quashed all impugned notices issued under Section 148 of the Income Tax Act and declared Explanations A(a)(ii)/A(b) to the Notifications dated 31st March 2021 and 27th April 2021 as ultra vires the Relaxation Act, 2020. Assessing Officers were granted liberty to initiate fresh reassessment proceedings in compliance with the amended provisions of the Act post-1st April 2021, following necessary formalities. en-us Mon, 17 Jan 2022 00:00:00 +0530 Thu, 28 Apr 2022 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417277 The court quashed all impugned notices issued under Section 148 of the Income Tax Act and declared Explanations A(a)(ii)/A(b) to the Notifications dated 31st March 2021 and 27th April 2021 as ultra vires the Relaxation Act, 2020. Assessing Officers were granted liberty to initiate fresh reassessment proceedings in compliance with the amended provisions of the Act post-1st April 2021, following necessary formalities. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417277