https://www.taxtmi.com/caselaws?id=417747 The court declared notices issued under Section 148 of the Income Tax Act after 01.04.2021, based on old provisions, as invalid for not complying with new provisions effective from that date. Additionally, explanations in CBDT notifications clarifying application of certain sections were deemed unconstitutional and beyond CBDT's jurisdiction. The court quashed the notices, emphasizing compliance with new provisions post-01.04.2021 and that CBDT explanations cannot alter statutory provisions. Appeals by revenue were dismissed, and writ petitions were allowed. en-us Thu, 27 Jan 2022 00:00:00 +0530 Fri, 29 Apr 2022 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417747 The court declared notices issued under Section 148 of the Income Tax Act after 01.04.2021, based on old provisions, as invalid for not complying with new provisions effective from that date. Additionally, explanations in CBDT notifications clarifying application of certain sections were deemed unconstitutional and beyond CBDT's jurisdiction. The court quashed the notices, emphasizing compliance with new provisions post-01.04.2021 and that CBDT explanations cannot alter statutory provisions. Appeals by revenue were dismissed, and writ petitions were allowed. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417747