https://www.taxtmi.com/caselaws?id=420160 The court found reassessment notices issued under Section 148 of the Income Tax Act, 1961 post Finance Act, 2021 to be invalid for not complying with new provisions introduced by the Finance Act. Additionally, the court held CBDT circulars dated 31.03.2021 and 27.04.2021 as unconstitutional for attempting to alter statutory provisions. The impugned notices were quashed, writ petitions allowed, and directions from a previous case applied. Pending applications were disposed of, and the registry was directed to place a copy of the order in other connected petitions. en-us Fri, 04 Feb 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420160 The court found reassessment notices issued under Section 148 of the Income Tax Act, 1961 post Finance Act, 2021 to be invalid for not complying with new provisions introduced by the Finance Act. Additionally, the court held CBDT circulars dated 31.03.2021 and 27.04.2021 as unconstitutional for attempting to alter statutory provisions. The impugned notices were quashed, writ petitions allowed, and directions from a previous case applied. Pending applications were disposed of, and the registry was directed to place a copy of the order in other connected petitions. Case-Laws Income Tax Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420160